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General Assembly Substitute Bill No. 302
February Session, 2024
AN ACT EXPANDING THE TAX CREDIT FOR QUALIFIED
APPRENTICESHIP TRAINING PROGRAMS AND ESTABLISHING A
PILOT PROGRAM FOR CHILDREN INTERESTED IN TRADES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-217g of the 2024 supplement to the general 1
statutes is repealed and the following is substituted in lieu thereof 2
(Effective January 1, 2025, and applicable to income and taxable years 3
commencing on or after January 1, 2025): 4
(a) (1) There shall be allowed a credit for any taxpayer against the tax 5
imposed under this chapter or chapter 228z, for any income or taxable 6
year with respect to each apprenticeship in the manufacturing trades 7
commenced by such taxpayer in such year under a quali fied 8
apprenticeship training program [as described in subsection (d) of this 9
section,] certified in accordance with regulations adopted in accordance 10
with the provisions of chapter 54 by the Labor Commissioner and 11
registered with the Labor Department under section 31-22r, in an 12
amount equal to six dollars per hour multiplied by the total number of 13
hours worked during the income or taxable year by apprentices, [in the 14
first half of a two-year term of apprenticeship and the first three-15
quarters of a four-year term of apprenticeship,] provided the amount of 16
credit allowed for any income or taxable year with respect to each such 17
apprenticeship may not exceed seven thousand five hundred dollars or 18
fifty per cent of actual wages paid in such year to an apprentice, [in the 19 Substitute Bill No. 302
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first half of a two-year term of apprenticeship or in the first three-20
quarters of a four-year term of apprenticeship,] whichever is less. For 21
income or taxable years commencing on or after January 1, 2015, for 22
purposes of this subsection, "taxpayer" includes an affected business 23
entity, as defined in section 12-284b. 24
(2) (A) For taxable years commencing on or after January 1, 2015, but 25
prior to January 1, 2022, any affected business entity allowed a credit 26
under this subsection may sell, assign or otherwise transfer such credit, 27
in whole or in part, to one or more taxpayers to offset any state tax due 28
or otherwise payable by such taxpayers under this chapter, or, with 29
respect to taxable years commencing on or after January 1, 2016, but 30
prior to January 1, 2022, chapter 212 or 227, provided such credit may 31
be sold, assigned or otherwise transferred, in whole or in part, not more 32
than three times. 33
(B) For taxable years commencing on or after January 1, 2022, with 34
respect to an affected business entity claiming a credit under this 35
subsection against the tax due under chapter 228z, the credit available 36
to the members of such entity pursuant to subdivision (1) of subsection 37
(f) of section 12-699 shall be based upon the amount of tax due under 38
chapter 228z from such entity prior to the application of the credit 39
granted under this subsection and any other payments made against 40
such tax due. 41
(b) There shall be allowed a credit for any taxpayer against the tax 42
imposed under this chapter for any income year with respect to each 43
apprenticeship in plastics and plastics-related trades commenced by 44
such taxpayer in such year under a qualified apprenticeship training 45
program [as described in subsection (d) of this section,] certified in 46
accordance with regulations adopted in accordance with the provisions 47
of chapter 54 by the Labor Commissioner and registered with the Labor 48
Department under section 31-22r, which apprenticeship exceeds the 49
average number of such apprenticeships begun by such taxpayer during 50
the five income years immediately preceding the income year with 51
respect to which such credit is allowed, in an amount equal to four 52 Substitute Bill No. 302
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dollars per hour multiplied by the total number of hours worked during 53
the income year by apprentices, [in the first half of a two-year term of 54
apprenticeship and the first three-quarters of a four-year term of 55
apprenticeship,] provided the amount of credit allowed for any income 56
year with respect to each such apprenticeship may not exceed four 57
thousand eight hundred dollars or fifty per cent of actual wages paid in 58
such income year to an apprentice, [in the first half of a two-year term 59
of apprenticeship or in the first three-quarters of a four-year term of 60
apprenticeship,] whichever is less. 61
(c) There shall be allowed a credit for any taxpayer against the tax 62
imposed under this chapter for any income year with respect to wages 63
paid to apprentices [in the construction trades] by such taxpayer in such 64
year that the apprentice and taxpayer participate in a qualified 65
apprenticeship training program [, as described in subsection (d) of this 66
section, which] that (1) is [at least four years in duration] not a qualified 67
apprenticeship training program in the manufacturing trades, as 68
described in subsection (a) of this section, or in plastics or plastics-69
related trades, as described in subsection (b) of this section, (2) is 70
certified in accordance with regulations adopted in accordance with the 71
provisions of chapter 54 by the Labor Commissioner, and (3) is 72
registered with the Labor Department under section 31-22r. The tax 73
credit shall be (A) in an amount equal to two dollars per hour multiplied 74
by the total number of hours completed by each apprentice toward 75
completion of such program, and (B) awarded upon completion and 76
notification of completion of such program in the income year in which 77
such completion and notification occur, provided the amount of credit 78
allowed for such income year with respect to each such apprentice may 79
not exceed four thousand dollars or fifty per cent of actual wages paid 80
[over the first four income years for] during the course of such 81
apprenticeship, whichever is less. 82
(d) [For purposes of this section, a qualified apprenticeship training 83
program shall require at least four thousand but not more than eight 84
thousand hours of apprenticeship training for certification of such 85 Substitute Bill No. 302
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apprenticeship by the Labor Department.] The amount of credit allowed 86
any taxpayer under this section for any income or taxable year may not 87
exceed the amount of tax due from such taxpayer under this chapter or 88
chapter 228z with respect to such income or taxable year. 89
Sec. 2. (Effective from passage) The Department of Education shall 90
establish a pilot program to operate a summer program during the 91
months of June to August of 2024 for students in middle school to learn 92
about work in various trades. Such program shall align with a career 93
pathway program established pursuant to section 10-20a of the general 94
statutes and include, but need not be limited to, partnering each student 95
with a person licensed in a trade in which such student expresses an 96
interest. Not later than January 1, 2025, the department shall submit a 97
report, in accordance with the provisions of section 11-4a of the general 98
statutes, to the joint standing committees of the General Assembly 99
having cognizance of matters relating to higher education and 100
employment advancement and education on the results of such 101
program, which shall include, but need not be limited to, (1) the number 102
of students who participated in the program, (2) the feedback received 103
from such students, their families and the persons representing the 104
various trades, and (3) any recommendations for expansion of such 105
program. As used in this section, "trade" means an occupation requiring 106
special training, including, but not limited to, plumbing, electrical and 107
heating, ventilation and air conditioning. 108
This act shall take effect as follows and shall amend the following
sections:
Section 1 January 1, 2025, and
applicable to income and
taxable years commencing
on or after January 1, 2025
12-217g
Sec. 2 from passage New section
HED Joint Favorable Subst. C/R FIN