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Apprenticeship Training Credit in Manufacturing, Plastics, Plastics-Related, or Construction Trades

Description

A credit against the Connecticut corporation business tax is available to corporations that employ apprentices who are receiving training in the manufacturing, plastics, plastics-related, or construction trades. This credit is designed to encourage the development of skilled workers through apprentice training programs in order to counter the current and projected shortage of skilled workers in the manufacturing, plastics, plastics-related, and construction trades.

Definitions

As defined in Conn.Agencies Regs. §12-217g-2, an apprenticeship means the establishment and continuance, under a qualified program, of one or more full-time apprentice training positions within a pool of skilled workers, whereby unskilled or semi-skilled apprentices are employed full-time as apprentices under a written agreement.

A qualifying apprenticeship training program is a program that must meet the following requirements:

  • The apprenticeship period must be at least 4,000 hours (two years) but not more than 8,000 hours (four years); and

  • Each apprentice must be employed on a full-time basis, which is defined as working a minimum of 120 hours per month.

Wages of pre-apprentices are not eligible for this tax credit.

Manufacturing Trades

Corporations claiming this credit must have a qualified apprenticeship training program that is:

  • Certified in accordance with regulations adopted by the Commissioner of the Connecticut Department of Labor (Labor Commissioner); and

  • Registered with the Connecticut State Apprenticeship Council established under Conn. Gen. Stat. §31-51b.

Some examples of trades eligible for this credit include:

  • Machinist;

  • Toolmaker;

  • Tool and Diemaker;

  • Tool and Machine Setter; and

  • Machine Tool Repairer.

Plastics and Plastics-Related Trades

Corporations claiming this credit must have a qualified apprenticeship training program that is:

  • Certified in accordance with regulations adopted by the Labor Commissioner; and

  • Registered with the Connecticut State Apprenticeship Council established under Conn. Gen. Stat. §31-51b.

Most apprenticeship programs in the plastics and plastics-related trades qualify for the credit available for the manufacturing trades because there is some overlap between the two trades.

Construction Trades

Corporations claiming this credit must have a registered apprenticeship training program that is:

  • At least four years in duration;

  • Certified in accordance with regulations adopted by the Labor Commissioner; and

  • Registered with the Connecticut State Apprenticeship Council established under Conn. Gen. Stat. §31-51b.

Informational Publication 2006(15), Guide to Connecticut Business Tax Credits Issued: 04/24/07

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