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.
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.
- $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.
This credit cannot be carried forward or backward.