Apprenticeship Tax Credits

Organizations that are eligible for the tax credits must meet all of the following criteria: 

1. Be a qualified taxpayer doing business in Colorado
2. Employ one or more apprentices in a Registered Apprenticeship Program (RAP) for at least six months in a tax year
3. Employ apprentices in a “New and Emerging” occupation based on the Program’s occupational classification
4. Be listed on the Colorado Registered Apprenticeship Programs Directory. If you cannot find your program, please complete an Apprenticeship Directory Update Form

If you are an Employer Partner of a multi-employer RAP, please work with your RAP Sponsor to complete these three steps: 

1. Verify you have a signed Employer Agreement with your Sponsor 
2. Verify your Sponsor has entered your company as an  Employer in RAPIDS and uploaded a copy of your Employer Agreement
3. Ensure all of your active apprentices are registered in RAPIDS

If you are a RAP Sponsor who also employs apprentices, please complete the following steps:

1. Ensure all of your apprentices are enrolled in RAPIDS
2. Ensure your program is listed on the Colorado Registered Apprenticeship Programs Directory. If you cannot find your program, please complete an Apprenticeship Directory Update Form.

For technical assistance related to RAPIDS, please reach out to apprenticeship@state.co.us

Read our Frequently Asked Questions (PDF) for more information on how to prepare to apply.

The process will include two applications which both must be submitted to and approved by Apprenticeship Colorado. 

1. The first application (Reservation Application) will be for taxpayers to reserve the amount of credit they believe they will qualify for that tax year. Apprenticeship Colorado will have this application available on our website in January 2025. Sponsors can complete this application on behalf of their employer partners.

2. Apprenticeship Colorado will notify you via email if your Reservation Application has been approved and the amount of credit that has been reserved. 

3. The second application (Certificate Application) will be for taxpayers to receive the Income Tax Credit Certificate and will require supporting documentation from the employer to verify they have satisfied the requirements for the tax credit.  Taxpayers must complete the first application and be approved prior to submitting the second application. This application will be available in July 2025.

4. Upon approval of the Certificate Application, you will receive an Income Tax Credit Certificate from Apprenticeship Colorado prior to the filing deadline for the tax year. You will then file the Income Tax Credit Certificate with your regular business taxes, claiming the amount of credit that was included in the certificate and attaching a copy of the Income Tax Credit Certificate.  

Taxpayers must complete the first application and be approved prior to submitting the second application.