Montana · Workforce · MT-APP-001
Apprenticeship Tax Credit
Publication revised September 24, 2026. Sourcebook page 169.
Credit amount / calculation
$750 per apprentice and $1,500 for a qualifying veteran apprentice.
Business fit and eligible activity
Registered apprentices can create modest credits for forest-products employers. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
A sawmill formalizes a registered millwright/maintenance apprenticeship and employs 2 qualifying apprentices during the year. At $750.00 per apprentice, the nominal credit would be $1,500, assuming each apprentice and the employer program meet the certification rules.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity. Obtain Department of Labor and Industry approval and claim in the approved year. The same employee cannot also support the new-job credit in that year. Page
Official sources
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