04/30/2026 | Press release | Distributed by Public on 04/30/2026 13:14
U.S. Representative Nathaniel Moran (TX-01) and Senator Todd Young (R-IN) today introduced the Workforce Apprenticeship Growth and Education Support (WAGES) Act on National Apprenticeship Day, creating a refundable payroll tax credit for employers who maintain or participate in a Registered Apprenticeship Program (RAP). The tax credit offsets the cost of wages paid to apprentices and mentors, as well as the cost of other program expenses.
"Apprenticeships are one of the most powerful-and underutilized-pathways to prosperity in America," said Rep. Moran. "This legislation changes that by making it easier and less costly for businesses to invest in the next generation of skilled workers through apprenticeship programs. We are making it practical for employers across America to create workforce opportunities from within their organization by utilizing the expertise of their experienced employees to upskill and mentor younger workers, all while doing so by keeping more of their tax dollars."
"Apprenticeships equip individuals with sustainable skills to advance their careers and offer employers job-ready workers, but too many businesses still face barriers to launching or scaling these programs," said Sen. Young. "At a time when high-demand industries are struggling to fill open positions, our bill will make it easier for businesses to invest in high-quality apprenticeship programs, strengthening our workforce and expanding pathways to good-paying careers. This is an important step in ensuring Americans are prepared for the jobs of today and tomorrow."
Stakeholder Support:
Karen Kerrigan, President and CEO, Small Business & Entrepreneurship Council (SBE Council): "The Workforce Apprenticeship Growth and Education Support (WAGES) Act is a timely bill that will strengthen America's workforce pipeline and help small business employers play a more significant role in skills development. SBE Council strongly supports the WAGES Act and applauds Senator Todd Young and Representative Nathaniel Moran for their leadership in sponsoring this important legislation that will expand access and usage of apprenticeship programs by small businesses and our workforce."
Small Business & Entrepreneurship Council (SBE Council) Support Letter
Neal Couture, CEO of American Society for Nondestructive Testing (ASNT):"Nondestructive testing is essential to the safety and reliability of our nation's infrastructure, energy systems, and manufacturing operations, yet the industry is facing a growing workforce challenge as more experienced professionals retire and fewer workers enter the field," said Couture. "Apprenticeships provide a proven pathway to build that workforce through structured, hands-on learning aligned with real-world industry needs, and the WAGES Act is an important step toward supporting employers and expanding access to high-quality training programs."
The American Society for Nondestructive Testing (ASNT) Support Letter
Alex Rosen, SVP of Legislative Affairs for the American Trucking Associations: "A safe, efficient 21st century supply chain requires a highly trained, qualified workforce to power the trucking industry. The WAGES Act will help meet that goal by providing pathways into interstate trucking while promoting enhanced instruction that will benefit the safety of all road users. ATA applauds Sen. Todd Young and Rep. Nathaniel Moran for seeking to expand opportunities for Americans to access this rewarding, well-paying profession without the burdensome debt associated with other career tracks."
Sean Kennedy, Chief Advocacy Officer, National Restaurants Association: "Restaurants are one of the last industries where someone can start in an entry-level job and work their way into a leadership position. The Association and our Educational Foundation are committed to supporting that advancement through Hospitality Sector Registered Apprenticeships. More than 5,000 people have already been through the program, and this bill will make it easier for restaurant employers to invest in apprenticeships and scale career pathways across the industry. We appreciate Sen. Young's and Rep. Moran's commitment to the career growth of the industry's workforce and their support of the business owners who employ 1 in 10 people in the U.S."
Additional Organizations Supporting WAGES Act Include:
U.S. Chamber of Commerce
National Roofing Contractors Association
Associated Equipment Distributors
American Hotel & Lodging Association
Who Qualifies and What's Covered?
Eligible employers must:
Maintain a RAP OR participate in one through written agreements, like collective bargaining agreements (CBAs);
Employ at least one qualified apprentice during the calendar quarter; and
Not have received federal payments for the same qualifying wages/expenses.
Covered program expenses include:
Related technical instruction (classroom, distance learning, or another approved format);
On-the-job learning costs and supervision reimbursement;
Mentor wages - the amount paid above a journey worker's base rate while mentoring an apprentice (capped at $10,000/quarter per mentor);
Program development, registration, and maintenance costs; and
CBA contributions to registered apprenticeship sponsors.
East Texas Impact:
Directly benefits industries with deep roots in Northeast Texas: energy, construction, manufacturing, HVAC, welding, automotive, transportation, and healthcare.
Supports community college and career and technical education (CTE) pipelines already operating in the district.
Reduces upfront cost barriers for rural employers who want to formalize informal training programs.
Applies to both small single-employer programs and multi-employer CBA-based programs-flexible for TX-01's diverse employer base.
Refundability ensures full benefits for smaller employers with limited tax liability.
Background:
In 2025, President Trump signed an Executive Order to prepare Americans for high-paying skilled trade jobs of the future, with plans to reach and surpass 1 million new active apprenticeships. This legislation builds on the Trump Administration's efforts to expand apprenticeships. Workers benefit from apprenticeships by receiving a skills-based education that prepares them for good-paying jobs. Apprenticeship programs help employers recruit, build, and retain a highly skilled workforce.
Last summer during a district work period, Rep. Moran held a roundtable with members of the Texarkana Chamber of Commerce. Local businesses and organizations shared a common concern: despite recognizing the value apprenticeships could bring to the community, many lack the resources to take on apprentices. Following this conversation, Rep. Moran set out to find a solution that would make it easier for companies to grow within the community and expand access to apprenticeship opportunities in the region. The WAGES Act is the solution, providing a payroll tax credit to help businesses overcome the financial barriers that have kept them from investing in the next generation of workers.
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