Alabama · Workforce · AL-APP-001
Apprenticeship Tax Credit
Publication revised September 24, 2026. Sourcebook page 25.
Credit amount / calculation
Per-apprentice credit subject to state program certification.
Business fit and eligible activity
Potentially useful for mills and logging businesses with registered apprentices. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity.
Official sources
- Alabama Department of Revenue - Income Tax Incentives (alabama.gov)
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