Bill > HB3431

This bill eliminates the requirement that the apprenticeship training tax credit base be limited to wages paid to apprentices in the construction trades. Specifically, the bill allows the tax credit for any taxpayer against certain state taxes for wages paid to apprentices who are registered with the U.S. Department of Labor, Office of Apprenticeship, West Virginia State Office, and participate in a qualified apprenticeship training program, regardless of the industry. The credit amount remains at $2 per hour worked by the apprentice, up to $2,000 or 50% of the actual wages paid, whichever is less. The bill applies to tax years beginning on and after January 1, 2024.