(a) For purposes of this section, “qualified apprenticeship training program” has the same meaning as provided in section 12-217g, and “taxpayer” means an affected business entity, as defined in section 12-284b.
(b) The Labor Commissioner shall establish and implement a program of grants for taxpayers that employ apprentices under a qualified apprenticeship training program in the manufacturing trades, plastics and plastics-related trades or construction trades. The eligibility requirements for such apprenticeship grants shall be the same as those imposed by section 12-217g. Grants awarded by the commissioner pursuant to this section shall be in the amounts provided in said section 12-217g for apprentices in the appropriate trade.
(c) The total amount of grants available under such program shall not exceed fifty thousand dollars. Taxpayers shall apply for grants to the commissioner, on forms and in the manner provided by the commissioner. The commissioner shall award such grants on a first-come, first-served basis.
(P.A. 13-247, S. 382; P.A. 14-122, S. 145.)
History: P.A. 13-247 effective July 1, 2013, and applicable to taxable years commencing on and after January 1, 2013; P.A. 14-122 made technical changes in Subsec. (a).
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