1. Short title This Act may be cited as the Apprenticeship and Jobs Training Act of 2017 . 2. Tax Credit for Apprenticeship Programs (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45S. Credit for apprenticeship program expenses (a) Tax Credit (1) In general For purposes of section 38, in the case of an employer, the apprenticeship program credit determined under this section for any taxable year is an amount equal to— (A) with respect to each qualified individual in a qualified apprenticeship program, the lesser of— (i) the amount of any wages (as defined in section 51(c)(1)) paid or incurred by the employer with respect to such qualified individual during the taxable year, or (ii) $5,000, and (B) with respect to each qualified individual in a qualified multi-employer apprenticeship program, the lesser of— (i) an amount equal to the product of— (I) the total number of hours of work performed by such qualified individual for such employer during such taxable year, multiplied by (II) $3, or (ii) $5,000. (2) Established apprenticeship programs (A) In general The apprenticeship program credit determined under this section for the taxable year shall only be applicable to the number of qualified individuals employed by the employer through a qualified apprenticeship program or a qualified multi-employer apprenticeship program which are in excess of the apprenticeship participation average for such employer (as determined under subparagraph (B)). (B) Apprenticeship participation average For purposes of subparagraph (A), the apprenticeship participation average shall be equal to the average of the total number of qualified individuals employed by the employer through a qualified apprenticeship program or qualified multi-employer apprenticeship program for— (i) the 3 preceding taxable years, or (ii) the number of taxable years in which the qualified apprenticeship program or the qualified multi-employer