Eliminating the requirement that the apprenticeship training tax credit base be limited to wages paid to apprentices in the construction trades

HB 2052 eliminates a restriction that previously limited West Virginia's apprenticeship training tax credit to wages paid to apprentices in the construction trades. The bill expands the credit to apply to wages paid to apprentices in any trade, provided they are registered with the U.S. Department of Labor's West Virginia State Office. The credit amount remains $2 per hour worked (capped at $2,000 per apprentice annually or 50% of actual wages, whichever is lower). This change takes effect for tax years beginning January 1, 2026, and directly affects businesses across all industries that hire registered apprentices.