Origin: A personal income tax and corporate excise credit is allowed to employers that establish apprenticeship programs in designated computer technology, health care technology or manufacturing occupations. The credit is equal to the lesser of $4,800 or 50% of the wages paid to the apprentice in a taxable year.

Origin: M.G.L. c. 62, § 6(v); M.G.L. c. 63, § 38HH

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.621
Negligible
Negligible
Negligible
Negligible
Negligible
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