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New York Apprenticeship Tax Credits and Employer Incentives Explained

New York's employer incentive for registered apprenticeship is the Empire State Apprenticeship Tax Credit. It is a refundable state tax credit of $2,000 to $6,000 per apprentice by year of apprenticeship, or $5,000 to $7,000 for a disadvantaged youth apprentice, plus $500 when a mentor trains the apprentice. NYSDOL says the credit is available through 2026, and it excludes most construction trades. Local boards can also pay wage reimbursement (OJT) for apprentices, but only ESATC is confirmed here as a state apprenticeship incentive.

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  • Program type pre-filled: apprenticeship_grant
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HOW IT WORKS

Four steps, in this order.

  1. 1

    Be a sponsor (or signatory employer) of an active New York registered apprenticeship program

  2. 2

    Apply to NYSDOL online, one application per trade

  3. 3

    After each apprentice works 6 months full time, file the Employer Final Report with NYSDOL

  4. 4

    Claim the credit on Form CT-650 or IT-650 using your final certificate

1 VERIFIED PROGRAM

Where the New York money comes from.

Run by New York State Department of Labor (certifies employers) and Department of Taxation and Finance (claims the credit). Every figure is from an official page, linked on each card.

Empire State Apprenticeship Tax Credit (ESATC)

$2,000 to $6,000 per apprentice, refundable
OPEN THROUGH 2026
WHAT YOU GET

A credit against NY income or franchise tax for each qualified apprentice. Higher amounts for disadvantaged youth apprentices and when a mentor trains the apprentice.

HOW MUCH

Base credit per apprentice by year: $2,000, $3,000, $4,000, $5,000, $6,000. For a disadvantaged youth apprentice: $5,000, then $6,000, then $7,000 for years 3 to 5. Add $500 if a mentor trained the apprentice all calendar year.

WHO RECEIVES THE MONEY

The employer, as a refundable New York tax credit. It does not go to the apprentice.

WHO QUALIFIES
  • Sponsor (or approved signatory employer in a group program) of an active or probationary NYS registered apprenticeship program
  • Apprentice employed full time, at least 35 hours a week, for at least six months during the year
  • In-demand occupations only: construction trades are excluded unless the trade maintains the employer's own facility
  • Apprentice hired on or after January 1, 2018
Before you start: Yes. You must apply to NYSDOL and be certified before you can claim the credit.
HOW TO APPLY
  1. 1Confirm you sponsor, or are a signatory employer of, a NYS registered apprenticeship program
  2. 2Submit the online employer application to NYSDOL, one per trade
  3. 3Submit an Employer Final Report for each apprentice after six months of full-time work
  4. 4Claim the credit with Form CT-650 (corporations) or IT-650 (everyone else)

Deadlines and windows: NYSDOL: applications and Employer Final Reports must be received by December 31, 2026. The tax credit is stated to be available through 2026; check with NYSDOL on any extension.

SOURCE: DOL.NY.GOV
AVOID THESE

What gets New York Apprenticeship claims denied.

  • Missing the NYSDOL application. The credit is only for employers certified by NYSDOL with a final certificate.
    SOURCE: TAX.NY.GOV
  • Apprentices who do not work full time for six months in the year.
    SOURCE: DOL.NY.GOV
  • Claiming a construction trade that does not maintain your own facility.
    SOURCE: DOL.NY.GOV
  • Filing the application or final report after December 31, 2026.
    SOURCE: DOL.NY.GOV
STRAIGHT ANSWERS

New York Apprenticeship questions.

Is the credit paid even if we owe no New York tax?

Yes. NYSDOL's FAQ says the ESATC is refundable.

SOURCE: DOL.NY.GOV
How much extra do we get for a mentor?

$500 per apprentice on top of the base amount, if a mentor trained the apprentice for the whole calendar year.

SOURCE: TAX.NY.GOV
Can a construction employer use it?

Mostly no. Construction trades are excluded unless the trade is used to maintain a facility the employer owns, such as plant maintenance.

SOURCE: DOL.NY.GOV
Who do we call?

NYSDOL lists 877-226-5724 for ESATC help. Apprenticeship field offices also help new sponsors register a program.

SOURCE: DOL.NY.GOV

How we checked. Every fact on this page comes from a state agency, a local workforce board or federal regulation, read on . 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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