Bill > HB963

This bill establishes the Apprentice Education Expense Tax Credit Program, which provides tax credits to employers who support apprentices' education expenses. The program, set to run from 2026 to 2030, allows employers to receive a tax credit equal to 100% of qualified education expenses (up to $3,500 per apprentice) for Pennsylvania-based apprentices who are at least 16 years old and enrolled in a registered apprenticeship program. Employers can receive an additional $1,500 credit if the apprentice resides in or the employer is located in an "underserved area" (defined by specific poverty, unemployment, and assistance program metrics). The total available tax credits are capped at $5,000,000 per calendar year and will be awarded on a first-come, first-served basis. Employers must provide detailed information about their apprentices, including names, ages, and education expenses, and the Department of Revenue will be responsible for administering the program, issuing tax credit certificates, and producing an annual report to the Governor and General Assembly detailing the credits awarded. The program aims to support apprenticeship education and job creation in Pennsylvania by providing financial incentives to employers investing in workforce development.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=963