Beginning in tax year 2018, Montana employers may apply for a tax credit for every new position hired where the worker is offered on-the-job training through the Montana Registered Apprenticeship Unit.
Eligibility
Employers registered as a Montana registered apprenticeship program sponsor that have hired new apprentices.
An application for the credit must be submitted to the Department of Labor & Industry (DLI), Workforce Services Division.
Benefit
- $750 for each new registered apprentice, or
- $1,500 for each new registered apprentice who is a veteran.
The credit must be claimed in the year it is approved by DLI and is nonrefundable.
Carry Over
This credit cannot be carried forward or backward.
Other Resources
Related Laws
Quick Information
Due Date
April 15