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.
The deadline to apply for the Calendar Year 2023 is March 31, 2024. You should hear back on whether you've been approved for a tax credit within 60 days of submitting the RATC application. 

Contact DAS RATC

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

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

The Division of Apprentice Standards (DAS) is only accepting applications for Taxable Year 2023 at this time. 

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. The deadline to apply for the Calendar Year 2023 is March 31, 2024. You should hear back on whether you've been approved for a tax credit within 60 days of submitting the RATC application. 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. 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.

If you have any questions about completing the application, please contact DASRATC@mass.gov or call (617) 626-5442.

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

Confirm your eligibility

Eligible applicants may apply online. An application will not be considered complete until DAS receives a completed RATC application through the above link (Parts A and B) along with the following items: 

  1. A Massachusetts Department of Revenue Certificate of Good Standing that is no older than 6 months. Please visit the Department of Revenue’s website to apply for a Certificate of Good Standing.
  2. A Massachusetts Department of Unemployment Assistance Certificate of Compliance that is no older than 3 months. Please visit the Department of Unemployment Assistance website to receive a Certificate. Employers will receive notification of approval or non-approval within sixty (60) days of submitting an application. If approved, an employer will receive a RATC Certification from the Executive Office of Labor and Workforce Development (EOLWD) authorizing a tax credit in the approved amount, which the employer may claim in its state tax filing.

Before applying, please review the following for specific eligibility criteria.

To qualify for the RATC, employer applicants must:

  1. Be registered as a sponsor or co-sponsor with the Massachusetts Division of Apprentice Standards (DAS). (If registered as a sponsor, the sponsor application must have been approved by DAS. If registered as a co-sponsor, a co-sponsor acceptance agreement must be on file with DAS; however, if an otherwise qualified apprentice was hired prior to the publication of the co-sponsor agreement, an Employer Acceptance Agreement will be accepted by DAS);
  2. Be current with all obligations to the Commonwealth of Massachusetts, including but not limited to Unemployment Insurance payments, and workers compensation coverage requirements;
  3. Be in good standing with the Massachusetts Department of Revenue;
  4. Not be debarred from doing businesses with the Commonwealth of Massachusetts;
  5. Not be a unit of state, local, or federal government; o Not be required to register apprentices through the Division of Apprentice Standards due to licensure requirements or regulations; and
  6. Submit the RATC application including all information required for consideration after a registered and qualified apprentice has worked as an apprentice for 180 days in the taxable year for which the credit is being claimed.

To qualify for the RATC, every Apprentice hired by an employer must:

  1. Be registered as an apprentice with DAS; and
  2. Be employed as a registered apprentice for at least 180 days in the taxable year for which the credit is being claimed in one of the occupations determined to be eligible in 2023: 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; or 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 for RATC credit. Self-employed individuals or contractors are similarly ineligible.

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

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