CT SB00302

Expands tax credit for apprenticeships in manufacturing trades from $7,500 to allow credit based on $6 per hour multiplied by total hours worked, capped at $7,500 or 50% of wages paid, whichever is less, effective January 1, 2025.

Maintains existing tax credits for apprenticeships in plastics and plastics-related trades at $4 per hour (capped at $4,800 or 50% of wages) and other trades at $2 per hour (capped at $4,000 or 50% of wages).

Removes time-period restrictions on when tax credits can be claimed during apprenticeship terms, allowing credits for all hours worked rather than limiting to first half of two-year or first three-quarters of four-year terms.

Establishes Department of Education pilot summer program from June to August 2024 for middle school students to learn about various trades including plumbing, electrical, and HVAC, with partnerships between students and licensed tradespeople.

Requires Department of Education to submit report by January 1, 2025 to legislative committees detailing participant numbers, student and family feedback, and recommendations for program expansion.