Ohio Apprenticeship Tax Credits and Employer Incentives Explained

Cash for each worker who enrolls in an approved technician training program or registered apprenticeship. You may spend it on wages, tuition, lost supervisor time, recruiting or administration.

Up to $10,000 per worker: $1,000 at enrollment, $4,000 at an approved milestone, $5,000 at completion of a two-year degree or registered apprenticeship. Milestones 2 and 3 need a 1:1 match of your own spending.

The employer, paid directly by JobsOhio in three milestone payments. JobsOhio's administrator is Guild.

• Facility where the worker is employed is in Ohio, in one of JobsOhio's 10 targeted industries
• Participating W-2 workers paid at least $20 per hour
• Workers are Ohio residents authorized to work permanently without sponsorship; new hires and current employees both qualify
• Worker is in an approved program (46 CIP codes) or a registered apprenticeship in one of 30 approved occupations
• Pays only for activity above your own three-year baseline of degree and apprenticeship completions

A tax credit certificate from the Ohio Department of Education and Workforce, covering an employee age 19 or younger enrolled in an approved career-tech pathway, including registered pre-apprenticeship and apprenticeship jobs.

Lesser of $5,000 per eligible employee or 15% of wages paid to that employee. Total funding is capped at $5 million per two-year state budget period.

The employer, as a nonrefundable credit against Ohio income tax. Pass-through entities qualify. It does not apply to the Commercial Activity Tax.

• Employer is an Ohio income taxpayer or pass-through entity
• Employee is 19 or younger and enrolled in an approved career-technical education pathway
• Work is part of a work-based learning experience tied to that pathway
• Wages are subject to Ohio income tax withholding

Reimbursement of part of an apprentice's wages during the training period, if the board approves the contract and the apprentice is WIOA eligible.

Federal rule: typically up to 50% of the wage rate, up to 75% in limited cases the board documents. Boards set their own caps.

The employer or apprenticeship sponsor, as wage reimbursement under a board contract.

• Apprentice must be WIOA eligible and approved by the board
• Contract is with the employer or the registered apprenticeship sponsor
• Board policy and funding decide whether it uses OJT for apprentices