NY A02118

Establishes a youth apprenticeship program as a 1-2 year program for students in grades 11-12, combining academic coursework with mentored on-the-job training in approved occupations

Creates an "enhanced regents professional diploma" requiring completion of a technical assessment, work-skills employability profile, work-based learning experience, and standard regents diploma requirements, available starting with the 2025-26 freshman class

Appropriates up to $5 million funded through federal Workforce Investment Act and Workforce Innovation and Opportunity Act grants, with local partnerships receiving up to $1,000 per apprentice and required to provide 25% matching funds

Provides a $1,500 tax credit per apprentice for employers participating in the program, applicable to both corporate and personal income taxes

Requires that at least 80% of participants receive the enhanced diploma and at least 50% be offered employment upon completion; students not offered or not seeking employment in their field receive 15 college credit hours at SUNY or CUNY institutions