WV HB2052

Expands the apprenticeship training tax credit beyond construction trades to include all apprentices registered with the U.S. Department of Labor, Office of Apprenticeship, effective January 1, 2026

Maintains the existing tax credit formula of $2 per hour worked by an apprentice, capped at $2,000 per apprentice per year or 50% of actual wages paid, whichever is less

Requires qualified apprenticeship programs to include 2,000 to 10,000 hours of on-the-job training and be certified by the U.S. Bureau of Apprenticeship and Training

Allows the credit to be applied against corporation net income taxes first, then personal income taxes for pass-through entities and sole proprietors

Prohibits carrying back unused credits to prior tax years; any remaining credit after application is forfeited