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1997 SESSION
SB 673 Youth apprenticeship tax credit.
Introduced by: Charles L. Waddell | all patrons ... notes | add to my profiles
SUMMARY:
Youth apprenticeship tax credit. Establishes a refundable tax credit for business firms participating in apprenticeship programs registered with the Bureau of Apprenticeship and Training of the federal Department of Labor. The credit may be taken for 50 percent of an apprentice's wages and benefits, and 100 percent of the costs of classroom instruction and related expenses, but may not exceed $3,500 per apprentice per year. To be eligible, an apprentice must be age 19 or younger, have not obtained a high school diploma, and be trained by a business firm through an apprenticeship program.
FULL TEXT
HISTORY
- 01/08/97 Senate: Presented & ordered printed, prefiled 01/07/97 975670749
- 01/08/97 Senate: Referred to Committee on Finance
- 02/04/97 Senate: Left in Finance