H.R. 3490·Middle School Experienced
A Bill to Establish a Federal Trade Apprenticeship Tax Credit
Rep. Hill (R-OH)
Refundable tax credit for employers hosting registered apprentices in skilled trades.
Sec. 1 — Mandate
Employers participating in DOL-registered apprenticeships shall receive a $6,000 per-apprentice refundable tax credit.
Sec. 2 — Eligibility
Trade categories defined by the Department of Labor.
Sec. 3 — Funding
$1.8 billion per year.
Sec. 4 — Enforcement
IRS and DOL joint administration.
Tournament Prep
Mechanical parts, sourced & timed
Use this as your pre-round checklist. Memorize the source citation. Time yourself to the delivery target.
- Bill / Number
- H.R. 3490 — A Bill to Establish a Federal Trade Apprenticeship Tax Credit
- Funding source
- $1.8B/yr forgone tax revenue (refundable credit).
- Timeline
- Effective at next tax year.
- Realistic — IRS already administers WOTC.
- Enforcing agency
- IRS + Department of Labor.
- Yes — IRS administers tax credits, DOL certifies apprenticeships.
- Penalty for non-compliance
- Recapture of improperly claimed credits.
- Source citation
- Mathematica (2022), 'An Effectiveness Assessment of Registered Apprenticeships' — mathematica.org.
- Delivery time (read aloud)
- 1:00 (60s)
Strongest counter-argument
Tax credits create deadweight loss — paying employers for hires they'd make anyway.
Your pre-emptive answer
Mathematica's 2022 RA evaluation showed apprenticeship enrollment is 2.4x higher in states with employer credits than in matched controls. The deadweight critique loses to the empirical participation gap.