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The LEAP Act creates a $1,500 per-employee tax credit for employers who hire workers participating in qualified apprenticeship programs, limited to 2 years per employee. The credit applies only to the number of apprentices exceeding 80% of the employer's average apprenticeship workforce from the prior 3 years, with special rules for construction-sector employers requiring participation in pre-apprenticeship programs. The bill also requires federal agencies to develop a strategy to reduce government printing costs within 90 days.
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