WV HB3077

Creates a tax credit for employers equal to 50% of wages paid to qualified interns or apprentices, capped at $10,000 per intern/apprentice per year and $150,000 total per employer annually

Qualified internships/apprenticeships must be registered with the WV Department of Economic Development or U.S. Department of Labor and require a minimum of 120 hours of on-the-job training

Eligible industries include advanced manufacturing, information technology, engineering, healthcare, skilled trades (electricians, welders, HVAC technicians), and financial/business services

Unused tax credits may be carried forward for up to two consecutive taxable years, but cannot exceed the employer's state income tax liability

Excludes retail sales, food service, janitorial, general customer service, basic administrative, and delivery driver positions from qualifying for the credit