An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, providing for Keystone State Apprenticeship Tax Credit; establishing the Keystone State Apprenticeship Tax Credit Program; and imposing duties on the Department of Labor and Industry.

HB 891 creates the Keystone State Apprenticeship Tax Credit Program, providing tax incentives to Pennsylvania businesses that hire apprentices. It directly affects employers participating in approved apprenticeship programs, with preference given to those training disadvantaged youth (low-income individuals aged 16-24) and businesses in key sectors like clean energy, healthcare, and technology. The program allocates up to $10 million annually in tax credits from 2025 to 2030, administered by the Department of Labor and Industry, which will determine eligibility and prioritize employers based on specific criteria like apprentice graduation rates and program novelty. Businesses must register apprenticeship agreements with the department to qualify for the credit.