Empire State apprenticeship tax credit
Who is eligible?
You are entitled to this refundable credit if you or your business:
- is a qualified employer certified by the New York State Department of Labor (DOL) in the Empire State Apprenticeship Tax Credit (ESATC) Program, and
- received a final certificate of tax credit from the New York State DOL.
The ESATC Program provides a tax credit to certified employers in New York State for employing qualified apprentices.
You must submit a completed application to DOL, which administers the program, by December 31 each year to participate in the program. For more information about the program and the application process, visit Department of Labor: Empire State Apprenticeship Tax Credit.
How much is the credit?
The base credit is equal to:
| Year of apprenticeship | Credit amount per apprentice | Credit amount per disadvantaged youth apprentice |
|---|---|---|
| 1st year | $2,000 | $5,000 |
| 2nd year | $3,000 | $6,000 |
| 3rd year | $4,000 | $7,000 |
| 4th year | $5,000 | $7,000 |
| 5th year | $6,000 | $7,000 |
If an apprentice has been trained in their trade by a mentor for the entire calendar year, the base credit amounts in the above table will be increased by $500.
Additional information
- Form CT-650, Empire State Apprenticeship Tax Credit, and its instructions (for corporations)
- Form IT-650, Empire State Apprenticeship Tax Credit, and its instructions (for all others)
To learn about other New York State tax credits available to businesses, see Business incentives.
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