Leveraging and Energizing America’s Apprenticeship Programs (LEAP) Act (H.R. 2399), which has been proposed in Congress, would create a credit for apprenticeship programs. The credit would be $1,500 for an apprentice under age 25, or $1,000 for one age 25 and older. The credit could be claimed for 2 years. The credit would become part of the general business credit.