Summary
$1,250 per qualifying apprentice (up to 10 apprentices) for registered apprenticeship programs. Additional $500 credit for apprentices aged 18 or younger. Not refundable, not transferable, no carryforward. Effective 2020–2025.
Benefit
- Percentage
- —
- Flat
- $1,250 per apprentice
- Duration
- —
- Max annual
- $12,500 (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- 2020-01-01
- Sunset
- 2025-12-31
- Application deadline
- —
- Transfer discount
- —
Hard requirements (2)
- max_apprentices_per_yearCredit limited to a maximum of 10 qualifying apprentices per tax year
- credit_years_per_person_maxCredit not available for the same individual apprentice for more than four taxable years
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (0)
Statewide / none specified.
Tags (3)
- youth_bonus_credit: 500
- youth_age_threshold: 18
- max_years_per_apprentice: 4
Tax bases
- corporate_income_taxprimary
Source
Sections 40-18-420 through 40-18-424, Code of Ala. 1975
Last verified: 2026-04-12
Credit not available for the same individual apprentice for more than four taxable years. Additional $500 available for apprentices ≤18 years old who meet youth registered or industry recognized apprenticeship criteria.