AN ACT ESTABLISHING AN INFORMATION TECHNOLOGY APPRENTICESHIP TAX CREDIT.

Plain English Breakdown

The bill text establishes the existence of the credit but does not provide specific details on eligibility criteria beyond being a taxpayer with an IT apprenticeship under a qualified program.

Information Technology Apprenticeship Tax Credit

This bill creates a tax credit against taxes owed under chapter 208 for taxpayers who start information technology apprenticeships through qualified programs.

What This Bill Does

• Amends title 12 of the general statutes to establish a new tax credit.
• Allows the credit to reduce taxes imposed under chapter 208 of the general statutes.
• Applies only to apprenticeships in information technology fields.
• Requires that taxpayers commence these apprenticeships through qualified training programs.

Who It Names or Affects

• Taxpayers who start information technology apprenticeships

Limits and Unknowns

• The provided text does not state the dollar amount of the credit.
• The source does not define what makes a training program 'qualified'.
• No effective date is listed in the provided information.

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.