Connecticut · Workforce · CT-APP-001
Manufacturing Apprenticeship Training Credit
Publication revised September 24, 2026. Sourcebook page 68.
Credit amount / calculation
Up to $7,500 per eligible manufacturing apprentice, limited to 50% of actual wages.
Business fit and eligible activity
Manufacturers employing qualified registered apprentices can earn a credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
The registered manufacturing apprenticeship must last 4,000-8,000 hours (two to four years), and the apprentice must meet the full-time work requirement. Registration and certification are required; informal training is insufficient.
Illustrative business benefit
Two qualifying apprentices each earn $12,000 in eligible wages. Each credit is the lesser of $7,500 or $6,000, giving $12,000 total.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity.
Official sources
- apprenticeship.gov — State Tax Credits and Tuition Support (apprenticeship.gov)
Related programs
Fixed Capital Investment Credit
5% of eligible fixed-capital investment
Credit for qualifying fixed capital acquired by a Connecticut business.
Human Capital Investment Credit
10% of eligible training
Qualified training and human-capital spending can earn a credit.
Machinery and Equipment Expenditure Credit
10% of the increase in eligible machinery
Manufacturers can obtain a credit tied to qualifying machinery and equipment expenditures.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Credit for Increasing Research Activities (Internal Revenue Code §41)
Regular research-credit method
A sawmill, secondary manufacturer or biomass business can qualify when it performs genuine technological experimentation to improve a product or process.