LCO 3787 \\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00933-R01-
SB.docx
1 of 4
General Assembly Raised Bill No. 933
January Session, 2021
LCO No. 3787
Referred to Committee on HIGHER EDUCATION AND
EMPLOYMENT ADVANCEMENT
Introduced by:
(HED)
AN ACT EXTENDING TAX CREDITS FOR APPRENT ICESHIP
TRAINING PROGRAMS TO AFFECTED BUSINESS E NTITIES AND TO
ALL TRADES THAT HAVE REGISTERED APPRENTICESHIPS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-217g of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective January 1, 2022, and 2
applicable to income and taxable years commencing on or after January 1, 3
2022): 4
(a) (1) There shall be allowed a credit for any taxpayer against the tax 5
imposed under this chapter or chapter 229, other than the liability 6
imposed by section 12-707, for any income or taxable year with respect 7
to each apprenticeship in the manufacturing trades commenced by such 8
taxpayer in such year under a qualified apprenticeship training 9
program as described in this section, certified in accordance with 10
regulations adopted by the Labor Commissioner and registered with the 11
Connecticut State Apprenticeship Council established under section 31-12
22n, in an amount equal to six dollars per hour multiplied by the total 13 Raised Bill No. 933
LCO 3787 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00933-
R01-SB.docx }
2 of 4
number of hours worked during the income or taxable year by 14
apprentices in the first half of a two-year term of apprenticeship and the 15
first three-quarters of a four-year term of apprenticeship, provided the 16
amount of credit allowed for any income or taxable year with respect to 17
each such apprenticeship may not exceed seven thousand five hundred 18
dollars or fifty per cent of actual wages paid in such [income] year to an 19
apprentice in the first half of a two-year term of apprenticeship or in the 20
first three-quarters of a four-year term of apprenticeship, whichever is 21
less. 22
(2) Effective for income years commencing on [and] or after January 23
1, 2015, for purposes of this subsection, "taxpayer" includes an affected 24
business entity, as defined in section 12-284b. [Any] For income years 25
commencing on or after January 1, 2015, but prior to January 1, 2022, 26
any affected business entity allowed a credit under this subsection may 27
sell, assign or otherwise transfer such credit, in whole or in part, to one 28
or more taxpayers to offset any state tax due or otherwise payable by 29
such taxpayers under this chapter, or, with respect to income years 30
commencing on or after January 1, 2016, but prior to January 1, 2022, 31
chapter 212 or 227, provided such credit may be sold, assigned or 32
otherwise transferred, in whole or in part, not more than three times. 33
(b) There shall be allowed a credit for any taxpayer against the tax 34
imposed under this chapter or chapter 229, other than the liability 35
imposed by section 12-707, for any income or taxable year with respect 36
to each apprenticeship in plastics and plastics-related trades 37
commenced by such taxpayer in such year under a qualified 38
apprenticeship training program as described in this section, certified in 39
accordance with regulations adopted by the Labor Commissioner and 40
registered with the Connecticut State Apprenticeship Council 41
established under section 31-22n, which apprenticeship exceeds the 42
average number of such apprenticeships begun by such taxpayer during 43
the five income or taxable years immediately preceding the income or 44
taxable year with respect to which such credit is allowed, in an amount 45
equal to four dollars per hour multiplied by the total number of hours 46 Raised Bill No. 933
LCO 3787 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00933-
R01-SB.docx }
3 of 4
worked during the income or taxable year by apprentices in the first half 47
of a two-year term of apprenticeship and the first three-quarters of a 48
four-year term of apprenticeship, provided the amount of credit 49
allowed for any income or taxable year with respect to each such 50
apprenticeship may not exceed four thousand eight hundred dollars or 51
fifty per cent of actual wages paid in such [income] year to an apprentice 52
in the first half of a two-year term of apprenticeship or in the first three-53
quarters of a four-year term of apprenticeship, whichever is less. 54
(c) There shall be allowed a credit for any taxpayer against the tax 55
imposed under this chapter or chapter 229, other than the liability 56
imposed by section 12-707, for any income or taxable year with respect 57
to wages paid to apprentices in the construction trades by such taxpayer 58
in such year that the apprentice and taxpayer participate in a qualified 59
apprenticeship training program, as described in this section, which (1) 60
is at least four years in duration, (2) is certified in accordance with 61
regulations adopted by the Labor Commissioner, and (3) is registered 62
with the Connecticut State Apprenticeship Council established under 63
section 31-22n. The tax credit shall be (A) in an amount equal to two 64
dollars per hour multiplied by the total number of hours completed by 65
each apprentice toward completion of such program, and (B) awarded 66
upon completion and notification of completion of such program in the 67
income or taxable year in which such completion and notification occur, 68
provided the amount of credit allowed for such [income] year with 69
respect to each such apprentice may not exceed four thousand dollars 70
or fifty per cent of actual wages paid over the first four income years for 71
such apprenticeship, whichever is less. 72
(d) For income and taxable years commencing on or after January 1, 73
2022, there shall be allowed a credit for any taxpayer against the tax 74
imposed under this chapter or chapter 229, other than the liability 75
imposed by section 12-707, with respect to each apprenticeship in a 76
trade, other than those trades set forth set in subsections (a) to (c), 77
inclusive, of this section under a qualified apprenticeship training 78
program as described in this section, that is (1) certified in accordance 79 Raised Bill No. 933
LCO 3787 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00933-
R01-SB.docx }
4 of 5
with regulations adopted by the Labor Commissioner, and (2) registered 80
with the Connecticut State Apprenticeship Council established under 81
section 31-22n. The tax credit shall be (A) in an amount equal to four 82
dollars per hour multiplied by the total number of hours completed by 83
each apprentice toward completion of such program, and (B) awarded 84
upon completion and notification of completion of such program in the 85
income or taxable year in which such completion and notification occur, 86
provided the amount of credit allowed for such year with respect to each 87
such apprentice may not exceed five thousand dollars or fifty per cent 88
of actual wages paid over the first four income years for such 89
apprenticeship, whichever is less. 90
(e) For taxable years commencing on or after January 1, 2022, if the 91
taxpayer is an S corporation or an entity treated as a partnership for 92
federal income tax purposes, the shareholders or partners of such 93
taxpayer may claim a credit under this section. If the taxpayer is a single 94
member limited liability company that is disregarded as an entity 95
separate from its owner, the limited liability company's owner may 96
claim a credit under this section. 97
[(d)] (f) For purposes of this section, a qualified apprenticeship 98
training program shall require at least four thousand but not more than 99
eight thousand hours of apprenticeship training for certification of such 100
apprenticeship by the Connecticut State Apprenticeship Council. The 101
amount of credit allowed any taxpayer under this section for any 102
[income] year may not exceed the amount of tax due from such taxpayer 103
under this chapter with respect to such income year. 104
This act shall take effect as follows and shall amend the following
sections:
Section 1 January 1, 2022, and
applicable to income and
taxable years commencing
on or after January 1, 2022
12-217g
Raised Bill No. 933
LCO 3787 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00933-
R01-SB.docx }
5 of 5
HED Joint Favorable C/R FIN