AN ACT relating to an apprenticeship tax credit.

Create a new section of KRS Chapter 141 to establish an income tax credit for employers that maintain an apprenticeship program and hire apprentices; amend KRS 141.0205 to order the credit; amend KRS 131.190 to allow the Department of Revenue to report to the Legislative Research Commission on the credit.

Introduced: January 8, 2026

Last action: January 15, 2026

To Appropriations & Revenue (H)

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This bill would create a new tax credit for employers in Kentucky who run apprenticeship programs and hire apprentices. The credit would be applied against the employer's income tax, and the state Department of Revenue would report to the legislature on how the credit is being used. Who it may affect: employers who offer or are considering starting apprenticeship programs, and workers seeking apprenticeship opportunities.

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