Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-217g-1_12-217g-10. Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships |
Sec.12-217g-1. Authority
Latest version.
-
This regulation is authorized by Public Act No. 79-475, as amended by Public Act No. 94-4, which provides a tax credit for Machine Tool and Metal Trade apprenticeship training against the corporation business tax imposed under Chapter 208 of the Connecticut General Statutes. The Commissioner of Labor is required to adopt regulations for the purpose of implementing this act.
(Effective March 24, 1995)