MI HB5936

Creates an apprenticeship tax credit for tax years beginning January 1, 2017, allowing taxpayers to claim 50% credit for apprentice wages and fringe benefits and 100% credit for classroom instruction costs.

Caps credit at $2,000 per apprentice for most businesses and $4,000 per apprentice for manufacturers classified under NAICS codes 333511-333515.

Defines eligible apprentices as Michigan residents age 16+ without high school diplomas who are enrolled in high school or equivalency programs and trained through federally-registered apprenticeship programs with minimum 4,000 hours.

Provides that credits exceeding tax liability are refundable and must be claimed on annual tax returns or forms prescribed by the department.

Requires the Department of Talent and Economic Development to submit annual reports by March 1 to legislative committees detailing program participation, completion rates, post-apprenticeship employment, and fiscal impact.