To claim the credit, the primary place of employment of the apprentice must be in Massachusetts, the business employing the apprentice must register with the Division of Apprentice Standards as an apprenticeship program sponsor and enter into apprenticeship agreements with each apprentice for whom the credit is claimed, and the apprentice must be employed for at least 180 calendar days in the taxable year in which the credit is claimed.
The credit is equal to the lesser of $4,800 or 50% of the wages paid by the business to each qualified apprentice it hires. Businesses are eligible for up to $100,000 in credits each calendar year. The credit is refundable but not transferrable.
See the Division of Apprentice Standards website for more information.