WEST virginia legislature

2019 regular session

Introduced

House Bill 2845

By Delegates Howell, Pack, C. Martin, D. Jeffries, Dean and Hamrick

[Introduced February 4, 2019; Referred
to the Committee on Industry and Labor then Finance.]

A BILL to amend of the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-25; to amend said code by adding thereto a new section, designated §11-24-25; and to amend said code by adding thereto a new section, designated §21A-2-7, all relating to apprenticeship programs; encouraging establishment of apprenticeship programs by providing a tax credit against the personal and corporate income taxes; and requiring the Executive Director of Workforce West Virginia, the State Superintendent of Schools and the Commissioner of Labor to jointly establish a program combining high school curriculum and career and technology training with critical on-the-job training performed at a local business through a registered apprenticeship program.

Be it enacted by the Legislature of West Virginia:

CHAPTER 11. TAXATION.

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-25. Apprenticeship tax credit.

A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor is allowed a credit against the tax imposed under this article equal to $1,000 for each apprentice employed. A credit is not allowed unless the apprentice was in the employ of the taxpayer for at least seven full months of the taxable year and a credit is not allowed for an individual apprentice for more than four taxable years. The Tax Commissioner shall prescribe a form to claim this credit that provides information to the division sufficient for the proper administration of this credit.

ARTICLE 24. CORPORATION NET INCOME TAX.

§11-24-25. Apprenticeship tax credit.

A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor is allowed a credit against the tax imposed under this article equal to $1,000 for each apprentice employed. A credit is not allowed unless the apprentice was in the employ of the taxpayer for at least seven full months of the taxable year and a credit is not allowed for an individual apprentice for more than four taxable years. The Tax Commissioner shall prescribe a form to claim this credit that provides information to the division sufficient for the proper administration of this credit.

CHAPTER 21A. UNEMPLOYMENT COMPENSATION.

ARTICLE 2. THE COMMISSIONER OF THE BUREAU OF EMPLOYMENT PROGRAMS Executive Director of Workforce West Virginia.

§21A-2-7. Youth apprenticeship program.

The Executive Director of Workforce West Virginia, the State Superintendent of Schools and the Commissioner of Labor shall jointly establish a program combining high school curriculum and career and technology training with critical on-the-job training performed at a local business through a registered apprenticeship program. The apprenticeship program must contain all terms and conditions for the qualification, recruitment, selection, employment and training of apprentices, as required under 29 CFR parts 29 and 30, including the requirement for a written apprenticeship agreement.

NOTE: The purpose of this bill is to encourage establishment of apprenticeship programs by providing a tax credit against the personal and corporate income taxes.; The bill also requires the Executive Director of Workforce West Virginia, the State Superintendent of Schools and the Commissioner of Labor to jointly establish a program combining high school curriculum and career and technology training with critical on-the-job training performed at a local business through a registered apprenticeship program.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.