CO · Apprenticeship

Colorado Apprenticeship Tax Credits and Employer Incentives Explained

Colorado has a refundable state income tax credit for employers with Registered Apprenticeship apprentices in new and emerging occupations: up to $12,600 per apprentice per tax year, up to ten apprentices. Building and construction trades are excluded. Apprenticeship Colorado's grant rounds for sponsors, such as ScaleUp and BuildUp, are currently closed. Local boards can also pay OJT wages toward apprentices.

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Program type pre-filled: apprenticeship_grant

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HOW IT WORKS

Four steps, in this order.

1
Confirm your program is a Registered Apprenticeship in a new and emerging occupation
2
Apply to reserve the tax credit with Apprenticeship Colorado
3
After the year, apply for the Income Tax Credit Certificate
4
File the certificate with your Colorado income tax return

3 VERIFIED PROGRAMS

Where the Colorado money comes from.

Run by Apprenticeship Colorado, Colorado Department of Labor and Employment (CDLE). Every figure is from an official page, linked on each card.

New and Emerging Industries Apprenticeship Tax Credit

Up to $12,600 per apprentice, refundable

OPEN, RESERVATION REQUIRED

WHAT YOU GET

For each apprentice employed at least six months: up to $6,300 for six months plus up to $1,050 for each extra month.

HOW MUCH

Maximum $12,600 per apprentice per tax year, up to ten apprentices a year, so up to $126,000. The state cap is $15 million per year through tax years before 2035. A credit for the same apprentice runs at most two consecutive tax years.

WHO RECEIVES THE MONEY

The employer, as a refundable Colorado income tax credit. If the credit exceeds tax due, the excess is refunded.

WHO QUALIFIES

Registered Apprenticeship Program in good standing, or an employer-partner listed in the Colorado Registered Apprenticeship Programs Directory
Apprentice employed at least six months in the tax year and working at least 1,040 hours
Occupation must be in a new and emerging industry; building and construction trades are excluded
Apprentices must be registered in RAPIDS

Before you start: Yes. A reservation application must be approved before the certificate application.

Apprenticeship Colorado sponsor grants (ScaleUp, BuildUp, Lineworker, QAI)

Competitive grants, rounds closed

CLOSED, NEXT ROUND NOT ANNOUNCED

WHAT YOU GET

Competitive awards to develop or expand a Registered Apprenticeship Program.

HOW MUCH

Varies by round. State ScaleUp awarded $348,803 to 7 organizations in fall 2025; Lineworker grants awarded $600,000 to 5 entities in September 2025.

WHO RECEIVES THE MONEY

Registered Apprenticeship sponsors, employers and intermediaries receiving competitive capacity-building awards, not wage reimbursement for apprentices.

WHO QUALIFIES

Competitive rounds with set eligibility per announcement
Sign up for funding opportunity announcements to hear of the next round

Before you start: Yes. Applications are reviewed before award.

Colorado Apprenticeship Incentive (CAI) Grant, Arapahoe/Douglas Works!

$3 million awarded in 2026

AWARDED, CLOSED

WHAT YOU GET

Grant funding plus a Colorado Apprenticeship Hub consultant for program development.

HOW MUCH

$3 million in total across 23 organizations; performance period February 7, 2026 to December 31, 2027.

WHO RECEIVES THE MONEY

23 selected organizations that develop or expand Registered Apprenticeship and pre-apprenticeship programs; funded by U.S. Department of Labor money.

WHO QUALIFIES

Selected through a competitive review; awardees are listed on the page

Before you start: Not applicable; awards already made.

LOCAL BOARDS

Same program, different rules by board.

Arapahoe/Douglas Works! (Colorado Apprenticeship Hub)

Serves as Colorado's Apprenticeship Hub and builds custom apprenticeship programs for employers.

SOURCE: ADWORKS.ORG

Mesa County Workforce Development Board

Its OJT policy allows OJT contracts with a registered apprenticeship sponsor, at up to 75% of wages.

SOURCE: MESACOUNTY.US

AVOID THESE

What gets Colorado Apprenticeship claims denied.

Applying for a certificate without an approved reservation.
SOURCE: APPRENTICESHIP.COLORADO.GOV
Apprentices in the building and construction trades. They do not count as new and emerging.
SOURCE: CONTENT.LEG.COLORADO.GOV
Apprentices who work under 1,040 hours or under six months in the tax year.
SOURCE: APPRENTICESHIP.COLORADO.GOV
Claiming the same apprentice a third year, or claiming certain other state credits for the same apprentice.
SOURCE: CONTENT.LEG.COLORADO.GOV

STRAIGHT ANSWERS

Colorado Apprenticeship questions.

Is there a Colorado apprenticeship tax credit?

Yes, for apprentices in new and emerging occupations in Registered Apprenticeship Programs. It was created by HB24-1439 and covers tax years 2025 through 2034.

SOURCE: APPRENTICESHIP.COLORADO.GOV

Is the credit refundable?

Yes. Any credit above the tax due is refunded and not carried forward.

SOURCE: CONTENT.LEG.COLORADO.GOV

Do construction apprenticeships qualify?

No. The building and construction trades are excluded from the new and emerging definition.

SOURCE: CONTENT.LEG.COLORADO.GOV

Can I also use the Enterprise Zone job training credit for apprentices?

The EZ credit covers training costs for employees and apprentices working in the zone, but the apprenticeship credit law bars claiming certain credits for the same apprentice. Check with the Department of Revenue.

SOURCE: APPRENTICESHIP.COLORADO.GOV

How we checked. Every fact on this page comes from a state agency, a local workforce board or federal regulation, read on September 30, 2026. Where a board publishes nothing, we say so instead of guessing. Programs and funding change often; confirm with the program before you commit. Written by Jason Meehl, founder of Reimbursa. Found an error? Email hello@reimbursa.com.

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