The WAGES Act of 2026 provides a tax credit for employers who invest in registered apprenticeship programs.
The Workforce Apprenticeship Growth and Education Support Act, also known as the WAGES Act of 2026, amends the Internal Revenue Code to offer a credit against employer payroll taxes for wages and expenses related to apprenticeship programs. Eligible employers can claim a credit equal to 50% of qualified wages and registered apprenticeship program expenses for each calendar quarter. The credit is limited to the applicable employment taxes for the quarter and cannot exceed $5,000 per qualified apprentice.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.