Beginning in tax year 2023, an eligible employer that employs a qualified apprentice, pursuant to a registered apprenticeship agreement and in accordance with a registered apprenticeship plan for at least all or a portion of the probationary period, as defined for that apprenticeship in the registered apprenticeship program standards, work process schedule otherwise known as appendix A or as designated by the Secretary of Commerce may receive a tax credit for $2,500 for each apprenticed employed (during 2023 – 2025) or $2,750 for each apprenticed employed (after 2026). This tax credit program is defined in K.S.A. 2023 Supp. 74-50,232.
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