Eligibility

Employers are eligible to apply for this tax credit if both of the following conditions are met:

The apprentice must:

• At least 16 years of age (at the close of the school year for which a credit is sought)
• An Illinois resident
• Enrolled full-time in a U.S. Department of Labor (USDOL) registered apprenticeship program during the school year

The employer must:

• Be an Illinois taxpayer who is the employer of the qualifying apprentice.
• Sponsor or maintain a partnership with a fulltime U.S Department of Labor (USDOL) Registered apprenticeship program.

To register a program with USDOL, visit: Explore Apprenticeship | Apprenticeship.gov

• Tuition
• Instructional materials
• Other expenses related to training apprentices, as approved by the Department
• Lab fees

An accredited training organization includes:

• An organization that incurs costs related to training apprentice employees.
• An organization that maintains a program that results in an industry-recognized credential and is approved by the United States Department of Labor, Office of Apprenticeships, regardless of the organization’s affiliation with a public or nonpublic secondary school in Illinois.

Affiliated entities must fit one of these categories:

• A college or university that awards industry-recognized credentials or degrees
• A sponsor of federally registered apprenticeship programs
• Any public or private training provider (for example, a joint labor-management organization)

Non-affiliated entities must obtain preapproval from the Department before claiming tax credits.