Bill > HB2052

This bill expands the existing apprenticeship training tax credit in West Virginia by removing the previous limitation that restricted the credit to only wages paid to apprentices in the construction trades. Currently, businesses can claim a tax credit of $2 per hour for apprentices, up to $2,000 per apprentice or 50% of actual wages paid, for apprentices registered with the U.S. Department of Labor's Office of Apprenticeship. The bill modifies the law to allow this tax credit for apprentices in all industries starting January 1, 2026, not just construction. The credit can be applied against corporation net income taxes and personal income taxes for certain business types, such as small businesses, partnerships, and sole proprietorships. The fundamental requirements for the apprenticeship program remain the same, including being administered under federal regulations and involving between 2,000 and 10,000 hours of on-the-job training. If the full credit cannot be used in a given tax year, the unused portion is forfeited and cannot be carried back to previous years.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=2052&year=2025&sessiontype=RS&btype=bill