- equal to the lesser of $4,800 or 50% of the wages paid to each qualified apprentice that the employer hires;
- the primary place of employment of the apprentice is in the Commonwealth;
- the employer is registered with the division of apprentice standards as an apprenticeship program sponsor and has an apprentice agreement;*
- the apprentice is employed as an apprentice by the employer for at least 180 calendar days in the taxable year in which the credit is claimed.
* Call or email MassMEP to find out how you can qualify for a tax credit of $4,800/apprentice.