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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 New York State Registered Apprenticeship (RA) program sponsors 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:

Enter heading
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 entirety of the calendar year, the base credit amounts in the above table will be increased by $500.

Additional information

To learn about other New York State tax credits available to businesses, see Business incentives.