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
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