LAC 61:I.1909 — Work-Based Learning Tax Credit-Eligible Apprentice

A. General Description
1. For tax periods beginning after December 31, 2025, Revised Statute 47:6003 authorizes businesses to earn a non-refundable work-based learning tax credit against Louisiana income tax equal to $2.50 for each hour of employment for each eligible apprentice, intern, or youth worker, not to exceed 1,000 hours for each eligible apprentice, intern or youth worker.
B. Documentation Requirements-Eligible Apprentice
1. Taxpayers must attach to the applicable Louisiana income tax return the completed tax credit certification form issued by the department, as well as all other required documentation. Additionally, supporting documentation should be maintained or submitted to the department, as directed in Paragraph 2. of this Subsection.
2. Unless otherwise provided, eligible employers seeking to qualify for the credit pursuant to the hiring of an eligible apprentice are responsible for maintaining or submitting all required information, as follows:
a. For taxpayers seeking to qualify pursuant to a written apprentice agreement:
i. report the number of hours worked during the taxable period for each eligible apprentice; and
ii. maintain a copy of the contract executed between the employer and the eligible apprentice and provide it upon request from the department.
b. For taxpayers seeking to qualify pursuant to an eligible apprentice enrolled in a training program accredited by the National Center for Construction Education and Research (NCCER);
i. report the number of hours each eligible apprentice worked during the taxable period for each eligible apprentice; and
ii maintain a copy of the NCCER transcript for each eligible apprentice, which includes:
(a). the level of training attained by the student enrolled in the training program; and
(b). the number of hours worked during the taxable period by the student enrolled in the training program.
c. Any other information required by the department.
3. No later than January 31 of each calendar year, the Louisiana Workforce Commission shall provide to the department a list of all employers or association of employers that have registered and have been approved to participate in an apprenticeship program as provided for in R.S. 23:381.