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-2. Definitions
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(a) “Apprenticeship” means the establishment and continuance, under a qualified program, of one or more full time apprentice training positions within a pool of skilled workers whereby unskilled or semi-skilled persons are employed full time as apprentices under a written agreement.
(b) “Apprentice” means a person employed with a taxpayer receiving machine and metal trades skill training under a written agreement registered with the Commissioner which provides specific terms of apprenticeship and employment including, but not limited to, wage progression; specific hours of job training processes; hours and courses of school instruction which satisfactory completion thereof provides recognition as a qualified skilled worker.
(c) “Pre-Apprentice” means a person, student, or minor employed less than full time under a written agreement with an apprenticeship program sponsor for a term of training and employment not exceeding 2,000 hours within a two year period.
(d) “Commissioner” means the administrator of the State Labor Department who with the advice of the State Apprenticeship Council, executes apprenticeship policy and standards.
(e) “Council” means the twelve member Connecticut State Apprenticeship Council appointed by the Governor with equal representation from labor, management and the public sector including the Deputy Labor Commissioner. The Council advises the Commissioner regarding apprenticeship policies.
(f) “Taxpayer” means any corporation subject to taxes imposed under Chapter 208 of the Connecticut General Statutes.
(g) “Income Year” means a specific twelve month period conforming to a fiscal year established for tax purposes under Chapter 208 of the Connecticut General Statutes.
(h) “Qualified Program” means an apprenticeship program operating in the Machine and Metal trades and approved by the Connecticut Labor Department as meeting the Commissioner of Labor's prescribed Work Training Standards for Apprenticeship and Training Programs.
(i) “Machine Tool and Metal Trades” means recognized metal working occupations in which satisfactory completion of an apprenticeship training program advances an apprentice to recognized skill job classifications in such operations as Machinist, Toolmaker, Tool and Diemaker, Model Maker, Gage Maker, Patternmaker, Tool and Machine Setter, Diesinker, Moldmaker, Machine Tool Repairer and in similar occupations which as above involve multiple work processes including the shaping of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, planning, hobbing and abrading operations.
(Effective March 24, 1995)