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IN HB1366

IN HB1366
Workforce development incentives.


summary

Introduced
01/08/2026
In Committee
01/08/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Workforce development incentives. Provides for a nonrefundable apprenticeship tax credit (credit) for an eligible employer. Provides that the amount of the credit is $2,500 for each apprentice employed. Specifies procedures for claiming the credit. Requires a board to issue a license, certificate, registration, or permit to an individual to allow the individual to practice the individual's occupation in Indiana if the individual satisfies certain conditions.

AI Summary

This bill establishes a nonrefundable apprenticeship tax credit for eligible employers in Indiana, offering $2,500 for each apprentice employed in a qualified apprenticeship, which is defined as a program certified by the U.S. Department of Labor or developed in conjunction with the state's Department of Workforce Development. The credit is available for apprentices employed for at least seven months in a taxable year, but not for more than four years or after the apprenticeship term concludes, and there are specific conditions for claiming the credit for multiple apprentices, including those who are foster children, veterans, military spouses, or women. Additionally, the bill mandates that licensing boards in Indiana must issue a license, certificate, registration, or permit to individuals who hold a substantially equivalent credential from Ohio, Michigan, Illinois, or Kentucky, have demonstrated competency, have held the credential for at least one year, and meet other good standing and competency requirements, with certain exceptions for healthcare practitioners, architects, engineers, accountants, and veterinarians.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

First reading: referred to Committee on Ways and Means (on 01/08/2026)

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