MA · Tax Credit

Massachusetts Workforce Training Tax Credits: What Employers Can Claim

Massachusetts has two employer tax credits tied to hiring and training. The Registered Apprentice Tax Credit gives 50% of apprentice wages up to $4,800 each, but DAS is not taking applications as of September 2026. EDIP awards negotiated credits of about $10,000 to $15,000 per job for new full-time jobs, with the next deadline on November 4, 2026. The federal Work Opportunity Tax Credit lapsed for people who start work after December 31, 2025, per the IRS page updated July 20, 2026.

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State pre-filled: MA
Program type pre-filled: tax_credit

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HOW IT WORKS

Four steps, in this order.

1
Decide if you hire registered apprentices (RATC) or add full-time jobs (EDIP)
2
Get DAS registration or contact MOBD before you commit
3
Apply in the posted window and get the award or certificate
4
Claim the credit on your Massachusetts return

2 VERIFIED PROGRAMS

Where the Massachusetts money comes from.

Run by Division of Apprentice Standards (RATC) and Massachusetts Office of Business Development (EDIP). Every figure is from an official page, linked on each card.

Registered Apprentice Tax Credit (RATC)

50% of apprentice wages, up to $4,800 each

CLOSED FOR 2025; NO 2026 WINDOW POSTED

WHAT YOU GET

A credit of 50% of an apprentice's wages, up to $4,800 per apprentice per year, and up to $100,000 per employer per calendar year. The credit can be taken for up to two consecutive years for the same apprentice.

HOW MUCH

The statute says the lesser of $4,800 or 50% of wages for each qualified apprentice. If the credit exceeds the tax owed, 100% of the balance may be refunded. State law caps total credits statewide at $2,500,000 a year. The statute names computer, health and manufacturing production occupations; the state says eligible occupations expanded on January 1, 2026.

WHO RECEIVES THE MONEY

The employer that sponsors the registered apprentice. It is a state tax credit, refundable at the taxpayer's option.

WHO QUALIFIES

Sponsor registered with the Division of Apprentice Standards (DAS) with a signed apprentice agreement
Apprentice's primary place of work is in Massachusetts
Apprentice employed for at least 180 calendar days in the tax year
Apprentice works in an eligible occupation
Employer in good standing, with a DUA Certificate of Compliance

Before you start: Yes. DAS reviews the application and issues a certificate you use to claim the credit with the Department of Revenue.

Economic Development Incentive Program (EDIP)

$10,000 to $15,000 per job on average

OPEN, QUARTERLY DEADLINES

WHAT YOU GET

Tax credits for creating or retaining full-time jobs. Credits first reduce up to 100% of the tax owed, and any excess may be refunded.

HOW MUCH

Average awards are typically between $10,000 and $15,000 per job but may vary. Awards weigh location, industry, wages and benefits, and regional significance.

WHO RECEIVES THE MONEY

The business, as a state tax credit awarded for a specific project. It is not a cash grant.

WHO QUALIFIES

A project that creates (or in Gateway Cities retains at least 50) permanent full-time jobs
Review by the Economic Assistance Coordinating Council (EACC)
Registration through the Business Front Door portal with required certificates

Before you start: Yes. The EACC must approve the project before credits are awarded.

LOCAL BOARDS

Same program, different rules by board.

MassHire Franklin Hampshire Career Center

Promotes the apprentice credit to employers and says up to $100,000 a year per employer.

SOURCE: MASSHIREFHCAREERS.ORG

AVOID THESE

What gets Massachusetts Tax Credit claims denied.

Apprentice employed fewer than 180 days in the tax year.
SOURCE: MALEGISLATURE.GOV
Not registered with DAS or no apprentice agreement.
SOURCE: MALEGISLATURE.GOV
Missing the DAS application deadline.
SOURCE: MASS.GOV
Trying to transfer the credit to someone else.
SOURCE: MALEGISLATURE.GOV
Missing the EDIP application date before the council meeting.
SOURCE: MASS.GOV

STRAIGHT ANSWERS

Massachusetts Tax Credit questions.

Can I still get the Work Opportunity Tax Credit?

Not for people who start work after December 31, 2025. The IRS says it is available for wages paid to people who begin work on or before that date. Check the IRS page for any later extension.

SOURCE: IRS.GOV

Is the apprentice credit refundable?

Yes. If it exceeds the tax owed, 100% of the balance may be refunded at your option.

SOURCE: MALEGISLATURE.GOV

Is the apprentice credit open now?

As of September 2026, DAS says it is not accepting applications. The tax year 2025 window closed March 31, 2026.

SOURCE: MASS.GOV

Do these credits stack with training grants?

No Massachusetts page addresses stacking. Ask Commonwealth Corporation and DAS before combining them.

SOURCE: COMMCORP.ORG

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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