Bill > AB244

This bill establishes a Quick-Service Restaurant Young Workforce Apprenticeship Program to help fast food restaurants create apprenticeship opportunities for young workers aged 16-22. The program provides a $1,000 tax credit for each registered apprentice continuously employed for at least six months, with a maximum of 100 apprentices per taxpayer per year. Eligible apprentices must be enrolled in high school or have a high school diploma, be paid at least 85% of the fast food minimum wage, and participate in an approved apprenticeship program. The Division of Apprenticeship Standards will oversee the program, establishing procedures for certification and tracking, and will be required to prepare annual reports on the program's performance. The tax credits will be available for taxable years from January 1, 2026, to January 1, 2031, and are designed to help small franchisee employers offset costs associated with training young workers, particularly in light of recent minimum wage increases in the fast food industry. The bill aims to create a pipeline of potential workers, reduce recruitment costs, and provide economic opportunities for young people while supporting small business owners.

Labor and Employment

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB244