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

• Department of Labor & Industry – Workforce Services Division
• Montana Registered Apprenticeships

Related Laws

• 15-30-2357, 15-31-173 and 39-6-109, MCA
• ARM 42.4.2202 and MAR 24-21-332