HB108 Summary

• Establishes the Alabama Industry Recognized and Registered Apprenticeship Program Act and creates the Alabama Office of Apprenticeship within the Department of Commerce to certify and register apprenticeship programs.

• Increases the per capita apprenticeship tax credit from $1,000 to $1,250 per apprentice for tax years 2020 and beyond, and increases the maximum number of apprentices from 5 to 10 per employer.

• Adds a $500 per capita tax credit for hiring in-school youth apprentices (under age 18) participating in registered or industry-recognized apprenticeship programs funded through career and technical education or workforce programs.

• Raises the aggregate annual apprenticeship tax credit cap from $3,000,000 to $7,500,000 and extends the tax credit availability through the 2025 tax year.

• Confirms that the State Department of Education continues as the eligible agency to receive and administer career and technical education funding under the federal Perkins Act.