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OR HB3096
Bill
Status
6/27/2025
Primary Sponsor
Rick Lewis
Click for details
AI Summary
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Creates a $1,000 income tax credit per qualifying apprentice for taxpayers (individuals and corporations) who employ apprentices aged 16-30 for at least 500 hours during the tax year
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Requires taxpayers to obtain written certification of eligibility from the Department of Revenue before claiming the credit
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Allows unused credits to be carried forward for up to three succeeding tax years, but credit cannot exceed the taxpayer's tax liability for any given year
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Applies to tax years beginning on or after January 1, 2026
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Takes effect on the 91st day following adjournment of the 2025 legislative session
Legislative Description
Relating to a tax credit for apprenticeships; prescribing an effective date.
Last Action
In committee upon adjournment.
6/27/2025