MN SF1790

Establishes a high school apprenticeship pilot program in the 2018-2019 school year at ten high schools, with at least three schools in greater Minnesota, Minneapolis/St. Paul, and other Minnesota school districts.

Requires high schools and employers to enter written agreements specifying apprenticeships lasting at least eight weeks with ten hours per week, concurrent with career and technical education classes that provide academic credit.

Provides employers a refundable income tax credit of up to $2,000 per apprentice for the taxable year in which the student completes the apprenticeship.

Allocates a total of $1,000,000 in credits divided equally among participating high schools, with commissioner selection on first-come, first-served basis by December 31, 2017.

Requires the commissioner of revenue to report to the legislature by February 1, 2020, on credit amounts allowed, apprenticeships provided, program administration costs, and program effectiveness; credits are allowed for taxable years 2018 and 2019 only.