SB295 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 for tax years beginning January 1, 2020, and raises the aggregate annual cap from $3,000,000 to $7,500,000.

• Provides an additional $500 per capita tax credit for employers hiring in-school youth apprentices under age 18, not to exceed 10 apprentices per employer.

• Extends the apprenticeship tax credit through the 2025 tax year and establishes the Alabama Apprenticeship Council to oversee program standards and dispute resolution.

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