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OH HB360
Bill
Status
11/10/2009
Primary Sponsor
John Adams
Click for details
AI Summary
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Grants a five-year income tax credit to individuals who complete registered apprenticeship programs and reside in Ohio, with the credit equal to their net tax liability after application of all other credits for each of the five years following approval.
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Requires individuals to apply for the credit within one year of completing their apprenticeship program with the director of job and family services and receive a tax credit certificate stating approval date and eligible taxable years.
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Prohibits the Apprenticeship Council from imposing apprentice-to-journeyperson ratios stricter than those in federal regulations under the National Apprenticeship Act and from discriminating against employers operating open or merit shops in registering apprenticeship programs.
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Makes individuals liable to repay the credit if they become Ohio nonresidents while still within the five-year eligibility period.
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Adds the journeyperson credit to the list of tax credits that must be claimed in a specified order, placed after the low-income credit in the priority sequence.
Legislative Description
To grant an income tax credit eliminating tax liability for five years for individuals who obtain journeyperson status and who reside in Ohio and to prohibit the Apprenticeship Council from adopting standards for apprenticeship ratios that are stricter than those requirements specified in the federal regulations governing apprenticeship programs and from discriminating against open or merit shops.
Apprenticeships-income tax credit/parity with federal law/open or merit shops
Last Action
To Ways & Means
11/10/2009