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Employer Tax Credits

Construction Apprenticeship Tax Credit

Construction Apprenticeship Tax Credit Worksheet
Manufacturing Apprenticeship Tax Credit

Manufacturing Apprenticeship Tax Credit Worksheet
This act extends to non-union businesses the corporation tax credit for hiring construction trade apprentices that was previously available only to businesses that sponsored a four-year apprenticeship program jointly with a union.  It postpones awarding the credit until an apprentice completes a program that lasts at least four years.  The following is information concerning the Tax Credit for Manufacturing Apprenticeships against the Connecticut Corporate Business Tax imposed under Chapter 208 of the Connecticut General Statutes.

Sec. 12-217g-3. Eligibility.
Any taxpayer who employs an apprentice duly enrolled and registered under the terms of a qualified Manufacturing Program is entitled to a tax credit for each eligible apprentice of up to $7,500.00 maximum or 50% of actual wages, whichever is less, provided such apprenticeships meet the following requirements:

a) The tax credit is limited to qualified Manufacturing Programs with apprenticeship periods of duration which are not less than 4,000 hours (2 years) and not more than 8,000 hours (4 years).

b) The apprentice must be employed on a full time basis which is defined as working a minimum of 120 hours per month at the trade. Up to 80 hours may be applied during the tax year against the 120 hour limitation.

c) Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligible for tax credits under this regulation

In order to be eligible for the tax credit you must be a qualified registered apprenticeship program sponsor and the business must be classified as a manufacturing establishment according to the Standard Industrial Classification Manual.

Note: A Taxpayer may submit a tax credit for an apprentice up to three (3) years from the due date of the taxpayer's last tax return.


There shall be allowed a credit for any taxpayer against the tax imposed under this chapter for any income year with respect to wages paid to apprentices in the construction trades by such taxpayer in such year that the apprentice and taxpayer participate in a qualified apprenticeship training program, as described in this section, which (1) is administered pursuant to 29 USC Section 186(c), (2) is at least four years in duration (3) is certified in accordance with regulations adopted by the Labor Commissioner, and (4) is registered with the Connecticut State Apprenticeship Council established under section 31-22n.  The tax credit shall be (A) in an amount equal to two dollars per hour multiplied by the total number of hours completed by each apprentice toward completion of such program, and (B) awarded upon completion and notification of completion of such program in the income year in which such completion and notification occur, provided the amount the credit allowed for such income year with respect to each such apprentice may not exceed four thousand dollars or fifty per cent of actual wages paid over the first four income years for such apprenticeship, whichever is less.


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