AR SB112

Expands the definition of "apprentice" to include workers at least 16 years old employed in apprenticeship or work-based learning programs that meet nationally recognized curriculum standards or business/industry/trade association standards, in addition to federally apprenticeable occupations under 29 C.F.R. § 29.1.

Removes the term "youth" from the phrase "youth apprentice" in the criteria for vocationally approved apprenticeship and work-based learning programs.

Maintains the income tax credit of $2,000 or 10% of apprentice wages (whichever is less) per apprentice employed against Arkansas income tax.

Applies to employers under the Income Tax Act of 1929, § 26-51-101 et seq.

Approved February 27, 2019.