IN HB1366

Creates a $2,500 nonrefundable tax credit per apprentice for employers who employ individuals in qualified apprenticeships certified by the Department of Workforce Development for at least 7 months per year

Limits the credit to 1 apprentice per employer per year, unless at least half of claimed apprentices are foster children transitioning to independent living, military veterans, military spouses, or women—then up to 6 apprentices qualify

Qualified apprenticeships include those certified as industry-recognized programs meeting U.S. Department of Labor criteria, registered with the U.S. DOL, or offered through Indiana's Department of Workforce Development

Requires Indiana licensing boards to issue occupational licenses to applicants holding equivalent credentials from Ohio, Michigan, Illinois, or Kentucky for at least 1 year, provided they meet competency, good standing, and background requirements

Excludes healthcare practitioners, architects, engineers, CPAs, and veterinarians from the neighboring state licensure recognition provisions; effective dates are July 1, 2026 for licensure provisions and January 1, 2027 for the tax credit