Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades. (a) There shall be allowed a credit for any taxpayer against the tax imposed under this chapter for any income year with respect to
each apprenticeship in the manufacturing trades commenced by such taxpayer in such
year under a qualified apprenticeship training program as described in this section, certified in accordance with regulations adopted by the Labor Commissioner and registered
with the Connecticut State Apprenticeship Council established under section 31-22n,
in an amount equal to four dollars per hour multiplied by the total number of hours
worked during the income year by apprentices in the first half of a two-year term of
apprenticeship and the first three-quarters of a four-year term of apprenticeship, provided the amount of credit allowed for any income year with respect to each such apprenticeship may not exceed four thousand eight hundred dollars or fifty per cent of actual
wages paid in such income year to an apprentice in the first half of a two-year term
of apprenticeship or in the first three-quarters of a four-year term of apprenticeship,
whichever is less.
(b) There shall be allowed a credit for any taxpayer against the tax imposed under
this chapter for any income year with respect to each apprenticeship in plastics and
plastics-related trades commenced by such taxpayer in such year under a qualified apprenticeship training program as described in this section, certified in accordance with
regulations adopted by the Labor Commissioner and registered with the Connecticut
State Apprenticeship Council established under section 31-22n, which apprenticeship
exceeds the average number of such apprenticeships begun by such taxpayer during the
five income years immediately preceding the income year with respect to which such
credit is allowed, in an amount equal to four dollars per hour multiplied by the total
number of hours worked during the income year by apprentices in the first half of a two-year term of apprenticeship and the first three-quarters of a four-year term of apprenticeship, provided the amount of credit allowed for any income year with respect to each
such apprenticeship may not exceed four thousand eight hundred dollars or fifty per
cent of actual wages paid in such income year to an apprentice in the first half of a
two-year term of apprenticeship or in the first three-quarters of a four-year term of
apprenticeship, whichever is less.
(c) 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 at
least four years in duration, (2) is certified in accordance with regulations adopted by
the Labor Commissioner, and (3) 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 of 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.
(d) For purposes of this section, a qualified apprenticeship training program shall
require at least four thousand but not more than eight thousand hours of apprenticeship
training for certification of such apprenticeship by the Connecticut State Apprenticeship
Council. The amount of credit allowed any taxpayer under this section for any income
year may not exceed the amount of tax due from such taxpayer under this chapter with
respect to such income year.
(P.A. 79-475, S. 1, 2; May Sp. Sess. P.A. 94-4, S. 16, 85; P.A. 95-160, S. 64, 69; 95-284, S. 1, 2; P.A. 97-295, S. 16,
25; P.A. 98-262, S. 14, 22; P.A. 06-174, S. 1.)
History: P.A. 79-475 effective June 12, 1979, and applicable to income years ending on or after January 1, 1979; May
Sp. Sess. P.A. 94-4 increased the credit amount from $2.50 per hour to $4.00, increased the time period established for
the program and increased the maximum total amount of the credit from $3,000 to $4,800, effective June 9, 1994, and
applicable to taxable years commencing on or after January 1, 1994; P.A. 95-160, revised effective date of May Sp. Sess.
P.A. 94-4 but without affecting this section; P.A. 95-284 designated existing provisions as Subsecs. (a) and (c) and added
Subsec. (b) re tax credits for apprenticeships in plastics and plastics-related trades, effective July 1, 1995, and applicable
to income years of corporations commencing on or after January 1, 1995; P.A. 97-295 amended Subsec. (a) to change
machine tool and metal trades to manufacturing trades and deleted provision re average number of apprenticeships in five
preceding income years, revised method of calculating amount of credit in Subsecs. (a) and (b), added new Subsec. (c) re
construction trades and redesignated existing Subsec. (c) as Subsec. (d), effective July 8, 1997, and applicable to tax returns
filed for income years of corporations commencing on or after January 1, 1997; P.A. 98-262 revised effective date of P.A.
97-295, but without affecting this section; P.A. 06-174 amended Subsec. (c) to delete reference to federal act, require
qualified apprenticeship program to be at least four years in duration, limit credit to hours worked toward completion of
program, provide for award of credit upon completion and notification of completion of program in income year in which
completion and notification occur, provide for limitation of credit to $4,000 or 50% of wages paid over first four years of
program and make technical changes, effective July 1, 2006.