PA HB963

Establishes the Apprentice Education Expense Tax Credit Program allowing Pennsylvania employers to claim a 100% tax credit (up to $3,500 per apprentice) for tuition, book fees, and lab fees paid on behalf of qualifying apprentices enrolled in U.S. Department of Labor-registered programs

Provides an additional $1,500 credit per apprentice if the apprentice resides in or the employer is located in an underserved area (defined as areas with 20%+ poverty rate, 75%+ free lunch participation, 20%+ SNAP households, or unemployment 120%+ above national average)

Caps total program credits at $5,000,000 per calendar year, with applications approved on a first-come, first-served basis; credits are non-transferable and cannot reduce tax liability below zero

Applies to taxable years beginning January 1, 2026 through January 1, 2030, covering apprentices who are Pennsylvania residents, at least 16 years old, and enrolled full-time in qualifying apprenticeship programs

Requires the Department of Revenue to submit annual reports to the Governor and General Assembly detailing employers receiving credits, number of apprentices, credit amounts, and industry classifications