ValueRefundable credit per registered apprentice: $2,000 (yr 1) rising to $6,000 (yr 5); enhanced $5,000-$7,000/yr for disadvantaged-youth apprentices
DeadlinesProgram authorized through the 2026 tax year; annual employer application to NYSDOL (2025-year deadline was extended to 1/16/2026; 2026-year window per NYSDOL)
RequirementsCertified NYS Registered Apprenticeship sponsor or participating signatory employer; qualified apprentices hired on/after 1/1/2018; annual application and final report via NYSDOL web portal
Caveatssunsets after 2026 unless extended — plan claims now; annual application required; enhanced amounts only for disadvantaged youth (16-24) meeting criteria
Last verified2026-08-23