Connecticut 2024 Regular Session

Connecticut Senate Bill SB00302 Compare Versions

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7		-	General Assembly ~~Substitute~~ Bill No. 302
	5	+	General Assembly Raised Bill No. 302
8	6		February Session, 2024
	7	+	LCO No. 2047
	8	+
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	10	+	Referred to Committee on HIGHER EDUCATION AND
	11	+	EMPLOYMENT ADVANCEMENT
	12	+
	13	+
	14	+	Introduced by:
	15	+	(HED)
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12	20		AN ACT EXPANDING THE TAX CREDIT FOR QUALIFIED
13	21		APPRENTICESHIP TRAINING PROGRAMS AND ESTABLISHING A
14	22		PILOT PROGRAM FOR CHILDREN INTERESTED IN TRADES.
15	23		Be it enacted by the Senate and House of Representatives in General
16	24		Assembly convened:
17	25
18	26		Section 1. Section 12-217g of the 2024 supplement to the general 1
19	27		statutes is repealed and the following is substituted in lieu thereof 2
20	28		(Effective January 1, 2025, and applicable to income and taxable years 3
21	29		commencing on or after January 1, 2025): 4
22	30		(a) (1) There shall be allowed a credit for any taxpayer against the tax 5
23	31		imposed under this chapter or chapter 228z, for any income or taxable 6
24	32		year with respect to each apprenticeship in the manufacturing trades 7
25	33		commenced by such taxpayer in such year under a qualified 8
26	34		apprenticeship training program [as described in subsection (d) of this 9
27	35		section,] certified in accordance with regulations adopted in accordance 10
28	36		with the provisions of chapter 54 by the Labor Commissioner and 11
29	37		registered with the Labor Department under section 31-22r, in an 12
30	38		amount equal to six dollars per hour multiplied by the total number of 13
31		-	hours worked during the income or taxable year by apprentices, [in the 14
	39	+	hours worked during the income or taxable year by apprentices, [in the 14 Raised Bill No. 302
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32	45		first half of a two-year term of apprenticeship and the first three-15
33	46		quarters of a four-year term of apprenticeship,] provided the amount of 16
34	47		credit allowed for any income or taxable year with respect to each such 17
35	48		apprenticeship may not exceed seven thousand five hundred dollars or 18
36		-	fifty per cent of actual wages paid in such year to an apprentice, [in the 19 Substitute Bill No. 302
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	49	+	fifty per cent of actual wages paid in such year to an apprentice, [in the 19
43	50		first half of a two-year term of apprenticeship or in the first three-20
44	51		quarters of a four-year term of apprenticeship,] whichever is less. For 21
45	52		income or taxable years commencing on or after January 1, 2015, for 22
46	53		purposes of this subsection, "taxpayer" includes an affected business 23
47	54		entity, as defined in section 12-284b. 24
48	55		(2) (A) For taxable years commencing on or after January 1, 2015, but 25
49	56		prior to January 1, 2022, any affected business entity allowed a credit 26
50	57		under this subsection may sell, assign or otherwise transfer such credit, 27
51	58		in whole or in part, to one or more taxpayers to offset any state tax due 28
52	59		or otherwise payable by such taxpayers under this chapter, or, with 29
53	60		respect to taxable years commencing on or after January 1, 2016, but 30
54	61		prior to January 1, 2022, chapter 212 or 227, provided such credit may 31
55	62		be sold, assigned or otherwise transferred, in whole or in part, not more 32
56	63		than three times. 33
57	64		(B) For taxable years commencing on or after January 1, 2022, with 34
58	65		respect to an affected business entity claiming a credit under this 35
59	66		subsection against the tax due under chapter 228z, the credit available 36
60	67		to the members of such entity pursuant to subdivision (1) of subsection 37
61	68		(f) of section 12-699 shall be based upon the amount of tax due under 38
62	69		chapter 228z from such entity prior to the application of the credit 39
63	70		granted under this subsection and any other payments made against 40
64	71		such tax due. 41
65	72		(b) There shall be allowed a credit for any taxpayer against the tax 42
66	73		imposed under this chapter for any income year with respect to each 43
67	74		apprenticeship in plastics and plastics-related trades commenced by 44
68	75		such taxpayer in such year under a qualified apprenticeship training 45
69	76		program [as described in subsection (d) of this section,] certified in 46
70		-	accordance with regulations adopted in accordance with the provisions 47
	77	+	accordance with regulations adopted in accordance with the provisions 47 Raised Bill No. 302
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71	83		of chapter 54 by the Labor Commissioner and registered with the Labor 48
72	84		Department under section 31-22r, which apprenticeship exceeds the 49
73	85		average number of such apprenticeships begun by such taxpayer during 50
74	86		the five income years immediately preceding the income year with 51
75		-	respect to which such credit is allowed, in an amount equal to four 52 Substitute Bill No. 302
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	87	+	respect to which such credit is allowed, in an amount equal to four 52
82	88		dollars per hour multiplied by the total number of hours worked during 53
83	89		the income year by apprentices, [in the first half of a two-year term of 54
84	90		apprenticeship and the first three-quarters of a four-year term of 55
85	91		apprenticeship,] provided the amount of credit allowed for any income 56
86	92		year with respect to each such apprenticeship may not exceed four 57
87	93		thousand eight hundred dollars or fifty per cent of actual wages paid in 58
88	94		such income year to an apprentice, [in the first half of a two-year term 59
89	95		of apprenticeship or in the first three-quarters of a four-year term of 60
90	96		apprenticeship,] whichever is less. 61
91	97		(c) There shall be allowed a credit for any taxpayer against the tax 62
92	98		imposed under this chapter for any income year with respect to wages 63
93	99		paid to apprentices [in the construction trades] by such taxpayer in such 64
94	100		year that the apprentice and taxpayer participate in a qualified 65
95	101		apprenticeship training program [, as described in subsection (d) of this 66
96	102		section, which] that (1) is [at least four years in duration] not a qualified 67
97	103		apprenticeship training program in the manufacturing trades, as 68
98	104		described in subsection (a) of this section, or in plastics or plastics-69
99	105		related trades, as described in subsection (b) of this section, (2) is 70
100	106		certified in accordance with regulations adopted in accordance with the 71
101	107		provisions of chapter 54 by the Labor Commissioner, and (3) is 72
102	108		registered with the Labor Department under section 31-22r. The tax 73
103	109		credit shall be (A) in an amount equal to two dollars per hour multiplied 74
104	110		by the total number of hours completed by each apprentice toward 75
105	111		completion of such program, and (B) awarded upon completion and 76
106	112		notification of completion of such program in the income year in which 77
107	113		such completion and notification occur, provided the amount of credit 78
108	114		allowed for such income year with respect to each such apprentice may 79
109	115		not exceed four thousand dollars or fifty per cent of actual wages paid 80
110		-	[over the first four income years for] during the course of such 81
	116	+	[over the first four income years for] during the course of such 81 Raised Bill No. 302
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111	122		apprenticeship, whichever is less. 82
112	123		(d) [For purposes of this section, a qualified apprenticeship training 83
113	124		program shall require at least four thousand but not more than eight 84
114		-	thousand hours of apprenticeship training for certification of such 85 Substitute Bill No. 302
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	125	+	thousand hours of apprenticeship training for certification of such 85
121	126		apprenticeship by the Labor Department.] The amount of credit allowed 86
122	127		any taxpayer under this section for any income or taxable year may not 87
123	128		exceed the amount of tax due from such taxpayer under this chapter or 88
124	129		chapter 228z with respect to such income or taxable year. 89
125		-	Sec. 2. (Effective from passage) The Department ~~of Education shall~~ 90
126		-	establish a pilot program to ~~operate a summer program during the~~ 91
127		-	months of June to August of 2024 ~~for students in middle school to learn~~ 92
128		-	about work in ~~various trades. Such program shall align with a career~~ 93
129		-	~~pathway~~ program ~~established pursuant~~ to ~~section 10-20a of the general~~ 94
130		-	~~statutes and include, but need not be limited to,~~ partnering each student 95
131		-	~~with a person licensed in a trade in which such~~ student expresses an 96
132		-	~~interest. Not later than January 1, 2025, the department~~ shall submit a 97
133		-	~~report, in accordance with the~~ provisions of section 11-4a of the general 98
134		-	~~statutes, to the joint standing~~ committees of the General Assembly 99
135		-	~~having cognizance of matters~~ relating to higher education and 100
136		-	~~employment advancement and~~ education on the results of such 101
137		-	~~program, which shall include, but need~~ not be limited to, (1) the number 102
138		-	~~of students who participated in the~~ program, (2) the feedback received 103
139		-	~~from such students, their families~~ and the persons representing the 104
140		-	~~various trades, and (3) any~~ recommendations for expansion of such 105
141		-	~~program. As used in this~~ section, "trade" means an occupation requiring 106
142		-	~~special training,~~ including, but not limited to, plumbing, electrical and 107
143		-	~~heating,~~ ventilation and air conditioning. 108
	130	+	Sec. 2. (Effective from passage) The Labor Department and the 90
	131	+	Department of Education shall jointly establish a pilot program to 91
	132	+	operate a summer program during the months of June to August of 2024 92
	133	+	for students in grades four to six, inclusive, to learn about work in 93
	134	+	various trades. Such program shall include, but need not be limited to, 94
	135	+	partnering each student with a person licensed in a trade in which such 95
	136	+	student expresses an interest. Not later than January 1, 2025, said 96
	137	+	departments shall jointly submit a report, in accordance with the 97
	138	+	provisions of section 11-4a of the general statutes, to the joint standing 98
	139	+	committees of the General Assembly having cognizance of matters 99
	140	+	relating to higher education and employment advancement and 100
	141	+	education on the results of such program, which shall include, but need 101
	142	+	not be limited to, (1) the number of students who participated in the 102
	143	+	program, (2) the feedback received from such students, their families 103
	144	+	and the persons representing the various trades, and (3) any 104
	145	+	recommendations for expansion of such program. As used in this 105
	146	+	section, "trade" means an occupation requiring special training, 106
	147	+	including, but not limited to, plumbing, electrical and heating, 107
	148	+	ventilation and air conditioning. 108
144	149		This act shall take effect as follows and shall amend the following
145	150		sections:
146	151
147	152		Section 1 January 1, 2025, and
148	153		applicable to income and
149	154		taxable years commencing
150	155		on or after January 1, 2025
151		-	12-217g
	156	+	12-217g Raised Bill No. 302
	157	+
	158	+
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	160	+	LCO No. 2047 5 of 5
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152	162		Sec. 2 from passage New section
153	163
154		-	HED Joint Favorable Subst. C/R FIN
	164	+	Statement of Purpose:
	165	+	To (1) expand the tax credit for qualified apprenticeship training
	166	+	programs to all such programs (A) in industries beyond manufacturing,
	167	+	construction and plastics-related trades, and (B) regardless of the
	168	+	number of hours required for completion, and (2) establish a pilot
	169	+	program during the summer to introduce students in grades four to six,
	170	+	inclusive, to various trades.
	171	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	172	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	173	+	underlined.]
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