S. 4463

S. 4463: A bill to amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs.

Introduced Todd Young (R) SENATE_BILL — 119th Congress
Plain English Summary

S. 4463 aims to amend the Internal Revenue Code to offer employers a tax credit against their payroll taxes. This credit would apply to wages and other expenses associated with apprenticeship programs, encouraging businesses to invest in training and developing future workers through apprenticeships.

Positive Media Summary

Supporters of S. 4463 have highlighted its potential to boost workforce development by incentivizing employers to create more apprenticeship opportunities. This could lead to increased job training, reduced unemployment rates, and a more skilled labor force, which many see as vital for economic growth.

Negative Media Summary

Critics of S. 4463 argue that while the intention to promote apprenticeship programs is commendable, the bill may disproportionately benefit larger companies that can afford to implement such programs. There are concerns that it could divert funds from other essential workforce development initiatives and may not effectively address the needs of smaller businesses.

Conflict of Interest Analysis Deep Analysis
1/10
Risk Level
Low
Total Donations
$945,000,000
PAC Percentage
0%
Policy Area
Taxation

The bill S. 4463, sponsored by Todd Young, aims to amend the Internal Revenue Code of 1986 to provide a credit against employer payroll taxes for wages and other expenses paid or incurred for apprenticeship programs. The top donor industries for Todd Young are Health Professionals and Retired individuals, with no direct overlaps detected between these industries and the subject matter of the bill. This suggests a low risk of conflict of interest. However, there has been lobbying activity in the bill's policy area, with various organizations spending a total of $375,000. It's important to note that none of these lobbying organizations have direct connections to Todd Young's top donors, further suggesting a low risk of conflict of interest.

Lobbying Activity — Who's Pushing?

Organizations that lobbied on issues related to this bill's policy area.

Client Lobbying Firm Amount
SALT RIVER PIMA MARICOPA INDIAN COMMUNITY PACE, LLP $65,000
FEDERATED INDIANS OF THE GRATON RANCHERIA PACE, LLP $60,000
SAN MANUEL BAND OF MISSION INDIANS PACE, LLP $60,000
CATAWBA INDIAN NATION OF SOUTH CAROLINA PACE, LLP $60,000
SANTA YNEZ BAND OF CHUMASH INDIANS PACE, LLP $60,000
QUAPAW NATION PACE, LLP $50,000
CA STATE ASSEMBLY PACE, LLP $50,000
NOTTAWASEPPI HURON BAND OF THE POTAWATOMI PACE, LLP $40,000
PASKENTA BAND OF NOMLAKI INDIANS PACE, LLP $35,000
PENOBSCOT NATION PACE, LLP $30,000
COLUSA INDIAN COMMUNITY PACE, LLP $30,000
KARUK TRIBE PACE, LLP $20,000
NAPA VALLEY VINTNERS ASSOCIATION PACE, LLP $20,000
BISHOP PAIUTE TRIBE PACE, LLP $20,000
WEST LOS ANGELES VETERANS' COLLECTIVE PACE, LLP undisclosed

Source: Senate Lobbying Disclosure Act (LDA) filings, 2026

Sponsor's Top Donor Industries

Top industries funding Todd Young, ranked by total contributions.

Health Professionals $720,000,000
Individuals: $720,000,000 PACs: $0
Retired $225,000,000
Individuals: $225,000,000 PACs: $0

Source: OpenSecrets.org (Center for Responsive Politics)

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