The General Assembly finds that some of the youth apprenticeship/work-based learning programs in the state, while of high quality and standards, are not in occupations that are covered by 29 C.F.R. § 29.1 et seq., Part 29, which would allow the programs to be registered by the Office of Apprenticeship of the United States Department of Labor. Employers of youth apprentices who are in programs/occupations registered by the office are allowed to participate in a two thousand dollar ($2,000) tax credit as provided in § 26-51-509. It is the intent of this subchapter to provide guidelines and a process for certifying high quality youth apprentice/work-based learning programs/occupations that meet the criteria set forth by the Department of Career Education in order that they may also participate in a two thousand dollar ($2,000) tax credit. The qualifying programs/occupations must meet the standards and program designs that are nationally recognized by business and industry and/or trade associations and have support by such groups in this state. No apprentice program may be certified as meeting the intent of the subchapter if its curriculum and standards are not nationally recognized and/or do not meet the criteria established for such programs.
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