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Division of Apprentice Standards

Memorandum

Memorandum Apprenticeship Issuance 26-12162024: Registered Apprentice Tax Credit Eligibility

Date:	12/16/2024
Organization:	Division of Apprentice Standards
Referenced Sources:	Massachusetts General Law, Chapter 63, Section 38HH

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Background

The Registered Apprentice Tax Credit (RATC) promotes expansion of registered apprenticeship in the Commonwealth. Beginning January 1, 2024, the range of eligible occupations has been expanded under M.G.L. c. 63 § 38 HH. This issuance will serve to inform Apprenticeship Sponsors, employers, and relevant stakeholders of these new changes. Please note that this issuance applies to eligibility criteria for the 2024 and subsequent taxable years.

Key RATC Features

State tax credit equal to 50% of the wages paid to an apprentice in a taxable year, up to a maximum of $4,800 per apprentice.
Employer may qualify for a maximum of $100,000 in total RATC credits per calendar year.
The tax credit can be taken for up to two taxable years for the same apprentice, if otherwise eligible. The two years must be consecutive.
If the tax credit exceeds the tax otherwise due, 100% of the balance of the RATC credit may, at the option of the taxpayer, be refundable to the taxpayer.

RATC Eligibility Criteria

The apprentice’s primary place of employment must be Massachusetts.
The apprentice must be employed by the taxpayer for at least 180 calendar days in the taxable year.
The Employer must be registered with DAS as program sponsor and have an approved apprenticeship agreement with each apprentice for whom the credit is claimed.
Applicants already mandated by licensure requirements or state regulations to register apprentices through the Division of Apprentice Standards are not eligible, even if they are included in the list of approved occupations in Appendix A.
Applicants must be current with all obligations to the Commonwealth of Massachusetts and be in good standing with the Mass. Department of Revenue.
The apprentice must be in certain defined occupations. See Appendix A.

RATC Timeline & Application Deadline

The deadline to apply for the tax credit for the 2024 taxable year is March 31, 2025. The online application is expected to be available beginning January 15, 2025.
DAS will review RATC tax credit applications on a rolling basis and generally respond within 30 days of submission.
Applicants should submit one application for all apprentices for whom they intend to apply for the credit.
If approved, DAS will issue a certificate which will enable the taxpayer to claim the credit with the Massachusetts Department of Revenue.

APPENDIX A: Registered Apprenticeship Tax Credit Eligible Occupations

Technology Sector

15-1200 Computer Occupations
15-1210 Computer and Information Analysts
15-1211 Computer Systems Analysts
15-1212 Information Security Analysts
15-1220 Computer and Information Research Scientists
15-1221 Computer and Information Research Scientists
15-1230 Computer Support Specialists
15-1231 Computer Network Support Specialists
15-1232 Computer User Support Specialists
15-1240 Database and Network Administrators and Architects
15-1241 Computer Network Architects
15-1242 Database Administrators
15-1243 Database Architects
15-1244 Network and Computer Systems Administrators
15-1250 Software and Web Developers, Programmers, and Testers
15-1251 Computer Programmers
15-1252 Software Developers
15-1253 Software Quality Assurance Analysts and Testers
15-1254 Web Developers
15-1255 Web and Digital Interface Designers
15-1290 Miscellaneous Computer Occupations
15-1299 Computer Occupations, All Other (includes cybersecurity analyst)
15-2051 Business Intelligence Analysts

Healthcare Sector

29-1141 Registered Nurses
29-1292 Dental Hygienists
29-2000 Health Technologists and Technicians
29-2010 Clinical Laboratory Technologists and Technicians
29-2030 Diagnostic Related Technologists and Technicians
29-2031 Cardiovascular Technologists and Technicians
29-2032 Diagnostic Medical Sonographers
29-2033 Nuclear Medicine Technologists
29-2034 Radiologic Technologists and Technicians
29-2035 Magnetic Resonance Imaging Technologists
29-2036 Medical Dosimetrists
29-2040 Emergency Medical Technicians and Paramedics
29-2042 Emergency Medical Technicians
29-2043 Paramedics
29-2050 Health Practitioner Support Technologists and Technicians
29-2051 Dietetic Technicians
29-2052 Pharmacy Technicians
29-2053 Psychiatric Technicians
29-2055 Surgical Technologists
29-2056 Veterinary Technologists and Technicians
29-2057 Ophthalmic Medical Technicians
29-2061 Licensed Practical and Licensed Vocational Nurses
29-2072 Medical Records Specialists
29-2090 Miscellaneous Health Technologists and Technicians
29-2091 Orthotists and Prosthetists
29-2092 Hearing Aid Specialists
29-2099 Health Technologists and Technicians, All Other
31-0000 Healthcare Support Occupations
31-1100 Home Health and Personal Care Aides; and Nursing Assistants, Orderlies, Psychiatric Aides
31-1120 Home Health and Personal Care Aides
31-1121 Home Health Aide (Old code 31-1011)
31-1130 Nursing Assistants, Orderlies, and Psychiatric Aides
31-1131 Nursing Assistants
31-1132 Orderlies
31-1133 Psychiatric Aides
31-2000 Occupational Therapy and Physical Therapist Assistants and Aides
31-2010 Occupational Therapy Assistants and Aides
31-2011 Occupational Therapy Assistants
31-2012 Occupational Therapy Aides
31-2020 Physical Therapist Assistants and Aides
31-2021 Physical Therapist Assistants
31-2022 Physical Therapist Aides
31-9000 Other Healthcare Support Occupations
31-9010 Massage Therapists
31-9011 Massage Therapists
31-9090 Miscellaneous Healthcare Support Occupations
31-9091 Dental Assistants
31-9092 Medical Assistants
31-9093 Medical Equipment Preparers
31-9094 Medical Transcriptionists
31-9095 Pharmacy Aides
31-9096 Veterinary Assistants and Laboratory Animal Caretakers
31-9097 Phlebotomists
31-9099 Healthcare Support Workers, All Other

Manufacturing Sector

NAICS 31 – 33 only

51-0000 Production Occupations
51-1000 Supervisors of Production Workers
51-1010 First Line Supervisors of Production and Operating Workers
51-1011 Front Line Supervisor
51-2000 Assemblers and Fabricators
51-2010 Aircraft Structure, Surfaces, Rigging, and Systems Assemblers
51-2011 Aircraft Structure, Surfaces, Rigging, and Systems Assemblers
51-2020 Electrical, Electronics, and Electromechanical Assemblers
51-2021 Coil Winders, Tapers, and Finishers
51-2028 Electrical, Electronic and Electromechanical Assemblers, Except Coil Winders, Tapers, and Finishers
51-2030 Engine and Other Machine Assemblers
51-2031 Mechanical Assembler
51-2040 Structural Metal Fabricator and Fitters
51-2041 Structural Metal Fabricator and Fitters
51-2050 Fiberglass Laminators and Fabricators
51-2060 Timing Device Assemblers and Adjusters
51-2090 Miscellaneous Assemblers and Fabricators
51-2092 Assembly Line Machine Operator
51-3000 Food Processing Workers
51-3010 Bakers
51-3020 Butchers and Other Meat, Poultry and Fish Processing Workers
51-3021 Butchers and Meat Cutters
51-3022 Meat, Poultry, and Fish Cutters and Trimmers
51-3023 Slaughterers and Meat Packers
51-3090 Miscellaneous Food Processing Workers
51-3091 Food and Tobacco Roasting, Baking, and Drying Machine Operators and Tenders
51-3092 Food Batchmakers
51-3093 Food Cooking Machine Operators and Tenders
51-3099 Food Processing Workers, All Other
51-4000 Metal Workers and Plastic Workers
51-4011 CNC Machine Operator
51-4020 Forming Machine Setters, Operators, and Tenders, Metal and Plastic
51-4023 Rolling Machine Setters, Operators, and Tenders, Metal and Plastic
51-4030 Machine Tool Cutting Setters, Operators, and Tenders, Metal and Plastic
51-4031 Cutting, Punching, and Press Machine Setters, Operators, and Tenders, Metal and Plastic
51-4032 Drilling and Boring Machine Tool Setters, Operators, and Tenders, Metal and Plastic
51-4033 Grinding, Lapping, Polishing, and Buffing Machine Tool Setters, Operators, and Tenders, Metal and Plastic (Precision Finish Grinding Technician)
51-4034 Lathe and Turning Machine Tool Setters, Operators, and Tenders, Metal and Plastic (CNC Operator Milling and Turning)
51-4035 Milling and Planning Machine Setters, Operators, and Tenders, Metal and Plastic
51-4040 Machinists
51-4041 Machinists
51-4050 Metal Furnace Operators, Tenders, Pourers, and Casters
51-4051 Metal-Reﬁning Furnace Operators and Tenders
51 4052 Pourers and Casters, Metal
51-4060 Model Makers and Patternmakers, Metal and Plastic
51-4061 Model Makers, Metal and Plastic
51-4062 Patternmakers, Metal and Plastic
51-4070 Molders and Molding Machine Setters, Operators, and Tenders, Metal and Plastic
51-4071 Foundry Mold and Coremakers
51-4072 Molding, Coremaking, and Casting Machine Setters, Operators, Tenders, Metal and Plastic
51-4080 Multiple Machine Tool Setters, Operators, and Tenders, Metal and Plastic
51-4110 Tool and Die Makers
51-4111 Tool and Die Makers
51-4120 Welding, Soldering, and Brazing Workers
51-4122 Welding, Soldering, and Brazing Machine Setters, Operators, and Tenders
51-4190 Miscellaneous Metal Workers and Plastic Workers
51-4191 Heat Treating Equipment Setters, Operators, and Tenders, Metal and Plastic
51-4192 Layout Workers, Metal and Plastic
51-4193 Plating Machine Setters, Operators, and Tenders, Metal and Plastic
51-4194 Tool Grinders, Filers, and Sharpeners
51-4199 Metal Workers and Plastic Workers, All Other
51-5100 Printing Workers
51-5111 Prepress Technicians and Workers
51-5112 Printing Press Operators
51-5113 Print Binding and Finishing Workers
51-6000 Textile, Apparel, and Furnishings Workers
51-6010 Laundry and Dry-Cleaning Workers
51-6011 Laundry and Dry-Cleaning Workers
51-6020 Pressers, Textile, Garment, and Related Materials
51-6030 Sewing Machine Operators
51-6040 Shoe and Leather Workers
51-6041 Shoe and Leather Workers and Repairers
51-6042 Shoe Machine Operators and Tenders
51-6050 Tailors, Dressmakers, and Sewers
51-6051 Sewers, Hand
51-6052 Tailors, Dressmakers, and Custom Sewers
51-6060 Textile Machine Setters, Operators, and Tenders
51-6061 Textile Bleaching and Dyeing Machine Operators and Tenders
51-6062 Textile Cutting Machine Setters, Operators, and Tenders
51-6063 Textile Knitting and Weaving Machine Setters, Operators, and Tenders
51-6064 Textile Winding, Twisting, and Drawing Out Machine Setters, Operators, and Tenders
51-6090 Miscellaneous Textile, Apparel, and Furnishings Workers
51-6091 Extruding and Forming Machine Setters, Operators, and Tenders, Synthetic and Glass Fibers
51-6092 Fabric and Apparel Patternmakers
51-6093 Upholsterers
51-6099 Textile, Apparel, and Furnishings Workers, All Other
51-7000 Woodworkers
51-7010 Cabinetmakers and Bench Carpenters
51-7020 Furniture Finishers
51-7030 Model Makers and Patternmakers, Wood
51-7031 Model Makers, Wood
51-7032 Patternmakers, Wood
51-7040 Woodworking Machine Setters, Operators, and Tenders
51-7041 Sawing Machine Setters, Operators, and Tenders, Wood
51-7042 Woodworking Machine Setters, Operators, =Tenders, Except Sawing (Wood Turning Lathe)
51-7090 Miscellaneous Woodworkers
51-7099 Woodworkers, All Other
51-8000 Plant and System Operators
51-8010 Power Plant Operators, Distributors, and Dispatchers
51-8011 Nuclear Power Reactor Operators
51-8012 Power Distributors and Dispatchers
51-8013 Power Plant Operators
51-8020 Stationary Engineers and Boiler Operators
51-8030 Water and Wastewater Treatment Plant and System Operators
51-8090 Miscellaneous Plant and System Operators
51-8091 Chemical Plant and System Operators
51-8092 Gas Plant Operators
51-8093 Petroleum Pump System Operators, Reﬁnery Operators, and Gaugers
51-8099 Plant and System Operators, All Other
51-9000 Other Production Occupations
51-9010 Chemical Processing Machine Setters, Operators, and Tenders
51-9011 Chemical Equipment Operators and Tenders
51-9012 Separating, Filtering, Clarifying, Precipitating, Still Machine Setters, Operators and Tenders
51-9020 Crushing, Grinding, Polishing, Mixing, and Blending Workers
51-9021 Crushing, Grinding, and Polishing Machine Setters, Operators, and Tenders
51-9022 Grinding and Polishing Workers, Hand
51-9023 Mixing and Blending Machine Setters, Operators, and Tenders
51-9030 Cutting Workers
51-9031 Cutters and Trimmers, Hand
51-9032 Cutting and Slicing Machine Setters, Operators, and Tenders
51-9040 Extruding, Forming, Pressing, and Compacting Machine Setters, Operators, and Tenders
51-9050 Furnace, Kiln, Oven, Drier, and Kettle Operators and Tenders
51-9051 Furnace, Kiln, Oven, Drier, and Kettle Operators and Tenders
51-9060 Inspectors, Testers, Sorters, Samplers, and Weighers
51-9061 Quality Control Inspector, Precision
51-9070 Jewelers and Precious Stone and Metal Workers
51-9080 Dental and Ophthalmic Laboratory Technicians and Medical Appliance Technicians
51-9081 Dental Laboratory Technicians
51-9082 Medical Appliance Technicians
51-9083 Ophthalmic Laboratory Technicians
51-9110 Packaging and Filling Machine Operators and Tenders
51-9120 Painting Workers
51-9123 Painting, Coating, and Decorating Workers
51-9124 Coating, Painting, and Spraying Machine Setters, Operators, and Tenders
51-9140 Semiconductor Processing Technicians
51-9150 Photographic Process Workers and Processing Machine Operators
51-9160 Computer Numerically Controlled Tool Operators and Programmers
51-9161 Computer Numerically Controlled Tool Operators (CNC Machinist Operator)
51-9162 Computer Numerically Controlled Tool Programmers
51-9190 Miscellaneous Production Workers
51-9191 Adhesive Bonding Machine Operators and Tenders
51-9192 Cleaning, Washing, and Metal Pickling Equipment Operators and Tenders
51-9193 Cooling and Freezing Equipment Operators and Tenders
51-9194 Etchers and Engravers
51-9195 Molders, Shapers, and Casters, Except Metal and Plastic
51-9196 Paper Goods Machine Setters, Operators, and Tenders
51-9197 Tire Builders
51-9198 Helpers--Production Workers 51-9199 ProductionWorkers, All Other

Life Sciences Sector

NAICS Codes 54-1713 and 54-1715 only:

11-9121 Clinical Research Associates
17-2112 Biomanufacturing Technician
15-2051 Clinical Data Managers
15-2099 Bioinformatics Technicians
19-1013 Soil and Plant Scientists
19-1031 Conservation Scientists
19-1041 Epidemiologists
19-2041 Environmental Scientists and Specialists, Including Health
19-4021 Biological Technicians
19-4031 Chemical Technicians (Laboratory Technician)
19-4042 Environmental Science and Protection Technicians, Including Health
19-4099 Life, Physical, and Social Science Technicians, All Other
19-5011 Occupational Health and Safety Specialists
19-5012 Occupational Health and Safety Technicians

Clean Energy Sector

Occupations must meet the following criteria: 1) Apprentice has worked more than 75% of hours on Certiﬁed Clean Energyprojects and/or installing, monitoring, or repairing clean energy technologies; AND 2) Apprentice can document CleanEnergy training through a speciﬁc third-party credential or as part of a DAS- approved registered apprenticeship program curriculum.

13-1199 Energy Auditors
13-2054 Financial Risk Specialists
17-3029 Fuel Cell Technicians
47-2111 Electricians
47-2152 Refrigeration / Air Conditioning Technician
47-2231 Solar Photovoltaic Installers
47-4011 Energy Auditors
47-4099 Solar Thermal Installers and Technicians
47-4099 Weatherization Installers Technicians
49-3023 Automotive Service Technicians and Mechanics
49-9021 Automotive Service Technicians and Mechanics
49-9051 Electrical Power-Line Installers and Repairers
49-9081 Wind Turbine Services Technicians
49-9099 Geothermal Technicians

Education Sector

11-9031 Education & Childcare Administrator
11-9032 Education Administrators, Kindergarten through Secondary
21-1012 Educational, Guidance, School, and Vocational Counselors
25-1071 Health Specialties Teachers, Postsecondary
25-1072 Nursing Instructors and Teachers, Postsecondary
25-2011 Early Childhood Educator, Preschool Teachers, Except Special Education
25-2012 Kindergarten Teachers, Except Special Education
25-2021 Elementary School Teachers, Except Special Education
25-2022 Middle School Teachers, Except Special and Career/Technical Education
25-2023 Career/Technical Education Teachers, Middle School
25-2031 Secondary School Teachers, Except Special and Career/Technical Education
25-2032 Career/Technical Education Teachers, Secondary School
25-2051 Special Education Teachers, Preschool
25-2055 Special Education Teachers, Kindergarten
25-2056 Special Education Teachers, Elementary School
25-2057 Special Education Teachers, Middle School
25-2058 Special Education Teachers, Secondary School
25-2059 Special Education Teachers, All Other
25-3011 Adult Basic Education, Adult Secondary Education, and English as a Second Language Instructors
25-3021 Self-Enrichment Education Teachers
25-3031 Substitute Teachers, Short-Term
25-3041 Tutors
25-3099 Teachers and Instructors, All Other
25-9042 Teaching Assistants, Preschool, Elementary, Middle, and Secondary School, Except Special Education
25-9045 Teaching Assistants, Except Postsecondary
31-9011 Childcare Development Specialist
39-9011 Childcare Workers
39-9032 Recreation Workers

Financial Services and Insurance Sector

11-3031 Financial Managers
13-1031 Claims Adjusters, Examiners, and Investigators
13-1141 Compensation, Beneﬁts, and Job Analysis Specialists
13-2011 Accountants and Auditors
13-2041 Credit Analysts
13-2051 Financial Analysts
13-2052 Personal Financial Advisors
13-2054 Financial Risk Specialists
13-2061 Financial Examiners
13-2072 Loan Officers
13-2081 Tax Examiners and Collectors, and Revenue Agents
13-2082 Tax Preparers
13-2099 Financial Quantitative Analysts
41-3021 Insurance Sales Agents
41-3031 Securities, Commodities, and Financial Services Sales Agents
43-3071 Tellers
43-4131 Loan Interviewers and Clerks
43-9041 Insurance Claims and Policy Processing Clerks
Social Services/Behavioral Health Sector
21-1011 Substance Abuse and Behavioral Disorder Counselors (Licensed Alcohol & Drug Counselor)
21-1015 Rehabilitation Counselors
21-1018 Substance Abuse, Behavioral Disorder, and Mental Health Counselors
21-1021 Child, Family, and School Social Workers
21-1022 Healthcare Social Workers
21-1023 Mental Health and Substance Abuse Social Workers
29-1071 Anesthesiologist Assistants
21-1091 Health Educators
21-1093 Social and Human Service Assistants
21-1094 Community Health Workers
21-1099 Community and Social Service Specialists, All Other

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