CA AB1904

Allows a tax credit of $1 per hour worked by a registered apprentice for taxable years 2019-2022, up to $1,000 per apprentice and maximum 10 apprentices per year, for both personal income tax and corporation tax.

Defines "registered apprentice" as individuals age 16+ without a high school diploma (or obtaining one during apprenticeship) trained through programs approved by the Division of Apprenticeship Standards and registered with the U.S. Department of Labor, with minimum 2,000-hour terms.

Requires Division of Apprenticeship Standards to issue certificates to taxpayers claiming the credit and establish joint procedures with the Franchise Tax Board for application and verification.

Caps aggregate credits at $10,000,000 per calendar year; allows unused credits to carry over for up to five years and requires recapture if apprentice training terminates (with exceptions for voluntary departure, disability, misconduct, or business reduction).

Mandates annual reporting by Division of Apprenticeship Standards through January 2025 on program participation, completion rates, employment outcomes, and fiscal impact, with reports due to legislative committees by March 1 annually starting in 2021.