AN ACT ESTABLISHING AN INFORMATION TECHNOLOGY APPRENTICESHIP TAX CREDIT.

Plain English Breakdown

The official source material does not provide details on the specific amount of the tax credit or the requirements for qualifying apprenticeships beyond being under an approved training program.

Creating a Tax Credit for IT Apprenticeships

This act creates a tax credit to encourage businesses to start apprenticeship programs in information technology.

What This Bill Does

• Creates a new tax credit for companies that have IT apprenticeship programs.
• Limits the credit to apprenticeships started by taxpayers under approved training programs.

Who It Names or Affects

• Businesses that offer information technology apprenticeships
• Taxpayers who start approved IT apprenticeship training programs

Terms To Know

tax credit

A reduction in the amount of tax a person or business has to pay.

apprenticeship program

A work and training program for people learning a new job skill, like IT.

Limits and Unknowns

• The bill does not specify the exact amount of the tax credit.
• It is unclear how many businesses will qualify or benefit from this tax credit.

Official Summary Text

To establish a credit against the tax imposed under chapter 208 of the general statutes for apprenticeships in information technology commenced by a taxpayer under a qualified apprenticeship training program.

Current Bill Text

LCO No. 263 1 of 1

General Assembly Proposed Bill No. 5014
February Session, 2026 LCO No. 263

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
REP. ZUPKUS, 89th Dist.

AN ACT ESTABLISHING AN INFORMATION TECHNOLOGY
APPRENTICESHIP TAX CREDIT.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That title 12 of the general statutes be amended to establish a credit 1
against the tax imposed under chapter 208 of the general statutes for 2
apprenticeships in information technology commenced by a taxpayer 3
under a qualified apprenticeship training program. 4
Statement of Purpose:
To establish a credit against the tax imposed under chapter 208 of the
general statutes for apprenticeships in information technology
commenced by a taxpayer under a qualified apprenticeship training
program.