Apply for a Registered Apprentice Tax Credit (RATC)

The Registered Apprentice Tax Credit (RATC) promotes expansion of registered apprenticeship into healthcare, tech, and manufacturing sectors in Massachusetts. Employers in these sectors may be eligible for up to a $4,800 credit per qualified apprentice.
You should hear back on whether you've been approved for a tax credit within 45 days of submitting the RATC application.

Division of Apprenticeship Standards (DAS)

The Details of Apply for a Registered Apprentice Tax Credit (RATC)

What you need for Apply for a Registered Apprentice Tax Credit (RATC)

You'll need to fill out Parts A and B of the RATC Application, a Massachusetts Department of Revenue Certificate of Good Standing that is no older than 6 months, and a Massachusetts Department of Unemployment Assistance Certificate of Good Standing that is no older than 3 months. 

How it works

Eligible employers that employ registered apprentices may apply for tax credits of up to $4,800 or 50% of wages paid, whichever is less, for each apprentice who meets the RATC program guidelines. Employers are eligible for up to $100,000 in credits each calendar year. Employers are eligible to apply for RATC once their apprentices have been employed for 180 days in a given calendar year as of January 1, 2019. It is strongly recommended that employers submit applications once per year and include data for all apprentices for whom they intend to apply for the credit.

Employers will receive notification of approval or non-approval within 45 days of submitting an application. Once an application is approved, the employer will receive a RATC Certification from the Executive Office of Labor and Workforce Development authorizing a tax credit in the approved amount.

How to apply Apply for a Registered Apprentice Tax Credit (RATC)

Fill out the RATC application online or download the application and email it to apprenticeship@mass.gov.

If you have any questions about completing the application, please contact apprenticeship@mass.gov or call 617-626-7122.

 

Next steps for Apply for a Registered Apprentice Tax Credit (RATC)

  1. Confirm your eligiblity

    To qualify for RATC, employer applicants must meet the following requirements:

    • Be registered as a sponsor or co-sponsor with the Massachusetts Department of Labor Standards’ Division of Apprentice Standards (DAS)
      • If registered as a sponsor, sponsor application must have been approved by DAS
      • If registered as a co-sponsor, co-sponsor acceptance agreement must be on file with DAS
        • If the apprentice was hired prior to the publication of the Co-Sponsor Agreement, an Employer Acceptance Agreement is acceptable. 
    • Be current with all obligations to the Commonwealth of Massachusetts, including but not limited to Unemployment Insurance payments, and Workers Compensation coverage requirements
    • Be in good standing with the Massachusetts Department of Revenue
    • Must not be debarred from doing businesses with the Commonwealth of Massachusetts
    • Must not be a unit of state, local, or federal government
    • Must not be required to register apprentices through the Division of Apprentice Standards due to licensure requirements or regulations
      • Submit application after registered apprentice has worked 180 days in a calendar year

      Note: The Executive Office of Labor and Workforce Development reserves the right to prioritize applications based on occupational classification and employer size

      To qualify for the RATC, every apprentice hired by an employer must meet the following requirements:

      • Must be registered as an apprentice with DAS
      • Must be employed in any of the following occupations:
        • Computer occupations, as defined by Standard Occupational Codes 15-1200
        • Healthcare technologists and technicians, as defined by Standard Occupational Codes 29-2000
        • Healthcare Support Occupations, as defined by Occupational Codes 31-0000
        • Production occupations employed in the Manufacturing Industry, as defined by Standard Occupational Codes 51-000, NAICS code 31-33

      Note: Workers employed by a third party, such as a staffing firm, are not eligible. Self-employed individuals or contractors are not eligible. Additional restrictions may apply to seasonal workers.

    • Application checklist

      The application should be submitted online via the button on the top of this page. Submissions by mail or fax are not accepted. 
       

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    Contact for Apply for a Registered Apprentice Tax Credit (RATC)

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