This law provides an income tax credit of $1,000 to an employer for each qualified apprentice of an employer and would also cap the cumulative tax credits allowed at $3,000,000 for the first two tax years following the passage of the bill and $5,000,000 for each tax year thereafter. This law also requires the Workforce Development Division of the Department of Commerce to provide an annual report to certain legislative committees regarding the effectiveness of the program.
Employers hiring a youth apprentice shall be given a credit in the amount of $2,000 or 10 percent of the wages earned by the youth apprentice, whichever is less, against the tax imposed by the Arkansas Income Tax act.
Any taxpayer who employs an apprentice enrolled and registered under the terms of a qualified manufacturing program is entitled to a tax credit for each eligible apprentice of up to $4,800.00 maximum or 50% of actual wages, whichever is less, provided such apprenticeships meet state requirements.
Any business that employs apprentices may receive a tax credit against its business privilege tax liability equal to 50 percent of all eligible costs paid or incurred by a program participant to train an apprentice. Eligible costs include direct wages and benefits of the apprentice, instructor costs, training costs and personal protective equipment costs.
Any program sponsor (employer/contractor) who pays the wages of an apprentice that is registered with the Louisiana Workforce Commission, Apprenticeship Division may receive a tax credit equal to $1/hour worked per calendar year, with a maximum allowable amount for each apprentice of $1,000/year.
The Youth Opportunity Program offers 50 percent tax credits for monetary contributions and wages paid to youth in an approved internship, apprenticeship or employment project, and 30% tax credits for property or equipment contributions used specifically for the project.
Exempts from taxation all qualified real and personal property of an apprenticeship program. Title 32 Revenue and Taxation, Chapter 361 Property Tax, NRS 361.106
Employers that hire apprentices in certain manufacturing occupations may be eligible for a tax credit of 50 percent of actual wages or $4,800, whichever is less.
Eligible businesses can receive a tax credit of $1,000 for each registered apprentice employed for at least seven months during each year of an apprentice's program, for up to four years of such a program.
Taxpayers that employee an apprentice can receive a tax credit in an amount equal to $2,000 or 10 percent of the wages earned by an apprentice pursuant to this act, whichever is less.
Employers may claim a tax credit for providing eligible worker retraining to qualified employees including apprentices that are approved by the Virginia Apprenticeship Council. The credit is 30 percent of all training costs through a community college, or up to $100 annual credit for each employee if incurred at a private school.
Employers may claim a tax credit for hiring apprentices in the construction trades. the credit may not exceed $1000 or 50 percent of the actual wages paid in the tax year for the apprenticeship.
Funds allow community colleges to provide most instruction for apprenticeship programs. http://www.cde.ca.gov/ci/ct/ap/admin.asp
The Adult Education and Work Force Training Grant portion of HB #200 provides funds to Vocational Technical Schools to support tuition for registered apprentices.
The Florida Legislature provides funding for registered apprentices in Local Education Agencies, school districts and state colleges through the Florida General Appropriations Act for The Florida Department of Education. The funds come from the General Revenue Fund and Trust funds for Workforce Education.
- State Statute 446.051 provides for the cost of courses and instructors’ salaries for apprenticeship instruction.
- 2012 Florida Statute, 1009.25Fee exemptions for students enrolled in an approved apprenticeship program, as defined in s. 446.021.
Seventy percent (70%) of its Manpower Development Fund is allocated to the Apprenticeship Training Program at the Guam Community College to be expended exclusively to fund the administrative and instructional costs for the operation of the apprenticeship training programs; advertising and outreach programs for the promotion of the apprenticeship training programs; and direct financial assistance to students enrolled in the apprenticeship program.
The state created a special employment and training fund, IC 22-4-25-1, from the penalties and interest from the Unemployment Insurance system to fund various training programs. Ivy Tech Community College receives funds to train apprentices in joint labor-management apprenticeship programs. Funds are also used to pay instructors for general education towards an Associate’s degree and journey worker upgrade courses.
The Iowa Department of Economic Development funds $1 million a year to support Registered Apprenticeship through the Iowa Jobs Training Program (260F). It provides job training services to current employees of eligible businesses that are located in the state. Businesses can work with their local Iowa community college, which will assess training needs, determine the availability of funds and provide training. Funds go to businesses, not apprentices.
Maine Revised Statutes Title 26, §3211, 6-A states that the Maine Department of Labor “shall underwrite 50 percent of tuition costs for apprentices in good standing at public educational institutions and provide training cost assistance to sponsor groups in accordance with sponsor policies.
The state offers tuition assistance up to $11,600 for two years ($5,800 per year) at the schools, institutions, and entities governed by the Tennessee Board of Regents and the University of Tennessee Board of Trustees, as well as state certified apprenticeship programs. Tuition assistance benefits are available for a two-year period beginning when an employee is separated due to a reduction in force.
The Texas Workforce Commission provides funds to local public educational institutions to support the costs of related classroom instruction in registered apprenticeship training programs. Local education agencies act as fiscal agents for registered apprenticeship training programs.
Registered apprentices may be given a 50 percent tuition reduction at community and technical colleges. The State Board for Community and Technical Colleges issues policy on tuition and fee rates annually. (See attached “Apprenticeship Fee Guidance,” from the Washington State Board for Community and Technical Colleges.)
Apprentices pay $120 per credit (36 hours). The 144 hours of related instruction per year requirement costs $480. Apprentices are paid their hourly wage to attend class and in some cases tuition is reimbursed by sponsors or joint training funds.
Wisconsin Statutes also see S.106. Subchapter 1 Apprentice Programs, esp. S.106.01(6)
S. 38.001(1m) and (2a) Mission and Purpose - direct reference to training of apprentices
WTCS State Board Policies (WTCSB)