Manufacturing Apprenticeship Tax Credit

Due to the current and impending shortage of skilled craft workers in the manufacturing trades in Connecticut, corporations who employ an apprentice will be entitled to the Tax Credit for Manufacturing Apprenticeships.

Corporations claiming this tax credit must have a qualified apprenticeship training program:

  • Certified in accordance with regulations adopted by the Connecticut Department of Labor
  • Registered with theConnecticut State Apprenticeship Council

The apprenticeship program must meet the following requirements:

  • The apprenticeship period must be at least 4,000 hours (two years) but not more than 8,000 hours (four years)
  • Each apprentice must be employed on a full-time basis, a minimum of 120 hours per month

Some examples of crafts that are eligible for the Manufacturing Trades tax credit are:

  • Machinist
  • Toolmakers
  • Tool and Diemaker
  • Tool and Machine Setter
  • Machine Tool Repairer

To claim your credit, Department of Labor will compute the tax credit and issue a Corporate Tax Credit Certification letter to the taxpayer.

For more information on the Manufacturing Apprenticeship Tax Credit please contact:

Connecticut Department of Labor

Office of Apprenticeship Training

200 Folly Brook Blvd

Wethersfield, CT 06109


Statutory and Regulation References: Conn.Gen.Stat. §§12-217g and 31-22n; Conn.Agencies Regs. §§ 12-217g-1 through 12-217g-10

Tom Scanlon has over thirty years experience in public accounting with an extensive background in the areas of financial, tax, and estate planning. He prides himself on providing in-depth and customized solutions to privately held businesses and their owners. He is a Certified Public Accountant and Certified Financial Planner®. Tom is a frequent speaker for area organizations and has  recently been quoted on CNBC, Fox 61 News and AARP's blog. Tom also has been a guest columnist for numerous publications including The Wall Street Journal, Barron's, Money Magazine, The Hartford Courant, The Hartford Business Journal, and The New Haven Register. He is a member of the American Institute of Certified Public Accountants, the Connecticut Society of Certified Public Accountants, and the Financial Planning Association. Active in the community, Tom supports a variety of not-for-profit organizations.

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