1. Short title This Act may be cited as the Workforce Development Tax Credit Act of 2017 . 2. Credit for wages paid to employees participating in qualified apprenticeship programs (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: 45S. Wages paid to employees participating in qualified apprenticeship programs (a) In general For purposes of section 38, the apprenticeship credit determined under this section for the taxable year is the sum of— (1) the apprenticeship period credit, and (2) the post-apprenticeship credit. (b) Apprenticeship period credit For purposes of subsection (a)— (1) In general The apprenticeship period credit for the taxable year is 50 percent of the wages paid for services rendered during the taxable year to each apprenticeship employee but only if such wages are paid for services rendered during a qualified training year of such employee (whether or not such employee is an employee of the taxpayer as of the close of such taxable year). (2) Limitation on wages per year taken into account The amount of wages which may be taken into account under paragraph (1) with respect to any apprenticeship employee for each qualified training year shall not exceed $2,000. (c) Post-Apprenticeship credit For purposes of subsection (a)— (1) In general The post-apprenticeship credit for the taxable year is 40 percent of the wages paid for services rendered during the taxable year to each employee who has successfully completed a qualified training program of the employer, but only if— (A) such wages are paid by such employer for services rendered— (i) during the 2-year period which begins on the day after the employee’s completion of such program, and (ii) during the qualified employment period of such employee, and (B) the employee is performing such services in a position which utilizes skills acquired in the qualified training program. (2) Limitation on wages