Memorandum  Registered Apprentice Tax Credit for Tax Year 2026 (DAS Issuance 32-07012026)

Date:	07/02/2026
Organization:	Division of Apprentice Standards
Referenced Sources:	M.G.L. c. 63 § 38 HH

Background

The Registered Apprentice Tax Credit (RATC) promotes expansion of registered apprenticeship in the Commonwealth. Beginning January 1, 2026, the range of eligible occupations was expanded under M.G.L. c. 63 § 38 HH. This issuance will serve to reaffirm for Apprenticeship Sponsors, employers, and relevant stakeholders the existing categories and occupations eligible for tax credits. Please note that this issuance applies to eligibility criteria for tax year 2026 and subsequent tax years.

Policy

Per M.G.L. c. 63 § 38 HH, as amended in 2023, in addition to Registered Apprentice Tax Credit (RATC) eligibility criteria for specific healthcare, technology and production manufacturing occupations, the Secretary of Labor may identify other expansion industries critical to a regional labor market economy. Accordingly, the Executive Office of Labor and Workforce Development (EOLWD) has established the following RATC occupation eligibility criteria for the 2026 taxable year, effective January 1, 2026;

1. Specific occupations in the technology, healthcare and production manufacturing sectors per M.G.L c. 63 § 38HH;
2. Certain occupations in industries prioritized by MassTalent including but not limited to life sciences, clean energy, health and human services, and advanced manufacturing;
3. Certain occupations defined as “In-demand”, “High demand”, “Education wage”, “High wage”, or “Top wage” through the Massachusetts Department of Economic Research (DER) Regional Occupation Explorer; and
4. Other occupations determined to be critical to a regional labor market economy at the discretion of the Secretary of the Executive Office of Labor and Workforce Development (EOLWD).

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.

Appendix A (Eligible Occupations Effective January 1, 2026)

Technology Sector

• 15-1211 Computer Systems Analysts
• 15-1212 Information Security Analysts
• 15-1221 Computer and Information Research Scientists
• 15-1231 Computer Network Support Specialists
• 15-1232 Computer User Support Specialists
• 15-1241 Computer Network Architects
• 15-1242 Database Administrators
• 15-1243 Database Architects
• 15-1244 Network and Computer Systems Administrators
• 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
• 15-1299 Computer Occupations, All Other (includes cybersecurity analyst)
• 15-2051 .01 Business Intelligence Analysts

Healthcare Sector

• 29-1141 Registered Nurses
• 29-1292 Dental Hygienists
• 29-2011 Clinical Laboratory Technologists and Technicians
• 29-2012 Medical and Clinical Laboratory 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
• 29-2042 Emergency Medical Technicians
• 29-2043 Paramedics
• 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
• 29-2091 Orthotists and Prosthetists
• 29-2092 Hearing Aid Specialists
• 29-2093 Surgical Assistants
• 29-2099 Health Technologists and Technicians, All Other
• 31-1121 Home Health Aide (Old code 31-1011)
• 31-1122 Personal Care Aides
• 31-1131 Nursing Assistants
• 31-1132 Orderlies
• 31-1133 Psychiatric Aides
• 31-2011 Occupational Therapy Assistants
• 31-2012 Occupational Therapy Aides
• 31-2021 Physical Therapist Assistants
• 31-2022 Physical Therapist Aides
• 31-9011 Massage Therapists
• 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
• 27-4011 Audio and Video Technician
• 49-2097 Audiovisual Equipment Installers and Repairers
• 49-9062 Biomedical Equipment Technician
• 49-9041 Industrial Machinery Mechanics
• 49-9064 Watch & Clock Repairers
• 49-9071 Maintenance and Repair Workers, General
• 51-1011 Front Line Supervisor
• 51-2011 Aircraft Structure, Surfaces, Rigging, and Systems Assemblers
• 51-2021 Coil Winders, Tapers, and Finishers
• 51-2022 Electrical and Electronic Equipment Assemblers
• 51-2023 Electromechanical Equipment Assemblers
• 51-2028 Electrical, Electronic and Electromechanical Assemblers, Except Coil Winders, Tapers and Finishers
• 51-2031 Mechanical Assembler
• 51-2041 Structural Metal Fabricator and Fitters
• 51-2051 Fiberglass Laminators and Fabricators
• 51-2061 Timing Device Assemblers and Adjusters
• 51-2092 Team Assemblers
• 51-2099 Assemblers and Fabricators, All Others
• 51-3011 Bakers
• 51-3021 Butchers and Meat Cutters
• 51-3022 Meat, Poultry, and Fish Cutters and Trimmers
• 51-3023 Slaughterers and Meat Packers
• 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
• 51-4011 CNC Machine Operator
• 51-4023 Rolling Machine 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 Finishing 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
• 51-4041 Machinists
• 51-4051 Metal-Refining Furnace Operators and Tenders
• 51 4052 Pourers and Casters, Metal
• 51-4061 Model Makers, Metal and Plastic
• 51-4062 Patternmakers, Metal and Plastic
• 51-4071 Foundry Mold and Coremakers
• 51-4072 Molding, Coremaking, and Casting Machine Setters, Operators, Tenders, Metal and Plastic
• 51-4111 Tool and Die Makers
• 51-4122 Welding, Soldering, and Brazing Machine Setters, Operators, and Tenders
• 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
• 51-5111 Prepress Technicians and Workers
• 51-5112 Printing Press Operators
• 51-5113 Print Binding and Finishing Workers
• 51-6011 Laundry and Dry-Cleaning Workers
• 51-6021 Pressers, Textile, Garment, and Related Materials
• 51-6031 Sewing Machine Operators
• 51-6041 Shoe and Leather Workers
• 51-6041 Shoe and Leather Workers and Repairers
• 51-6042 Shoe Machine Operators and Tenders
• 51-6051 Sewers, Hand
• 51-6052 Tailors, Dressmakers, and Custom Sewers
• 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
• 51-6091 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
• 51-7031 Model Makers and Patternmakers, Wood
• 51-7032 Patternmakers, Wood
• 51-7041 Sawing Machine Setters, Operators, and Tenders, Wood
• 51-7042 Woodworking Machine Setters, Operators, =Tenders, Except Sawing (Wood Turning Lathe)
• 51-7099 Woodworkers, All Other
• 51-8011 Nuclear Power Reactor Operators
• 51-8012 Power Distributors and Dispatchers
• 51-8013 Power Plant 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 Plan and System Operators, All Other
• 51-9011 Chemical Equipment Operators and Tenders
• 51-9012 Separating, Filtering, Clarifying, Precipitating, Still Machine Setters and Operators
• 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
• 51-9031 Cutters and Trimmers, Hand
• 51-9032 Cutting and Slicing Machine Setters, Operators, and Tenders
• 51-9051 Furnace, Kiln, Oven, Drier, and Kettle Operators and Tenders
• 51-9061 Quality Control Inspector, Precision
• 51-9071 Jewelers and Precious Stone and Metal Workers
• 51-9081 Dental Laboratory Technicians
• 51-9082 Medical Appliance Technicians
• 51-9083 Ophthalmic Laboratory Technicians
• 51-9111 Packaging and Filling Machine Operators and Tenders
• 51-9123 Painting, Coating, and Decorating Workers
• 51-9124 Coating, Painting, and Spraying Machine Setters, Operators, and Tenders
• 51-9141 Semiconductor Processing Technicians
• 51-9151 Photographic Process Workers and Processing Machine Operators
• 51-9161 Computer Numerically Controlled Tool Operators (CNC Machinist Operator)
• 51-9162 Computer Numerically Controlled Tool Programmers
• 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 Production Workers, All Other

Life Sciences Sector

• NAICS Codes 54-1713 and 54-1715 only:
• 11-9121 Clinical Research Associates
• 15-2051 Clinical Data Managers
• 15-2099 Bioinformatics Technicians
• 17-2112 Biomanufacturing Technician
• 19-1013 Soil and Plant Scientists
• 19-1029 Biological Sciences, All Other
• 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

Must attest that 75% of work done during the tax year was clean energy work.

• 11-3051 Geothermal Production, Biofuels Production, Biomass Power Plant and Hydroelectric Power Plant
• Managers
• 11-9199 Wind Energy Operations and Development Managers
• 13-1199 Energy Auditors And Sustainability Specialists
• 13-2054 Financial Risk Specialists
• 17-2199 Wind Energy and Solar Energy Systems Engineers
• 17-3029 Fuel Cell Technicians
• 41-4011 Solar Sales Representatives and Assessors
• 47-1011 Solar Energy Installation Managers
• 47-2111 Electricians
• 47-2131 Insulation Workers, Floor, Ceiling, and Wall
• 47-2132 Insulation Workers, Mechanical
• 47-2152 Refrigeration / Air Conditioning Technician and Solar Thermal Installers and Technicians
• 47-2231 Solar Photovoltaic Installers
• 47-4011 Energy Auditors and Solar Sales Representatives and Assessors
• 47-4099 Weatherization Installers Technicians
• 49-3023 Automotive Service Technicians and Mechanics
• 49-9021 Heating, Air Conditioning, and Refrigeration Mechanics and Installers
• 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
• 21-1091 Health Education Specialists
• 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
• 25-9031 Instructional Coordinators
• 25-9042 Teaching Assistants, Preschool, Elementary, Middle, and Secondary School, Except Special
• 25-9031 Instructional Coordinators
• 25-9042 Teaching Assistants, Preschool, Elementary, Middle, and Secondary School, Except Special
• 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 Counselor
• 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

Other Artificial Intelligence Related Occupations

• 13-1111 Health Information Management Business Analyst
• 33-3021 AI Consultant

Other Defense Manufacturing Sector

• 11-3071 Transportation, Storage and Distribution Managers
• 47-2031 Shipwright (Ship & Boat)
• 49-3051 Motorboat Mechanics and Service Technicians
• 49-9069 Nautical Instrument Mechanic
• 49-9096 Riggers
• 51-2051 Motorboat Mechanics and Technicians
• 53-5011 Able Seaman
• 53-5021 Maritime Officer
• 53-5022 Motorboat Operator
• 53-5031 Officer in Charge of Engineering Watch
• 53-7031 Dredge Operator
• 53-7051 Industrial Truck and Tractor Operators
• 53-7062 Laborers and Freight, Stock and Material Movers, Hand
• 53-7121 Tank Car, Truck and Ship Loaders
• 55-3014 Guided Missile Launching System Technician