Historic 2023 Healey-Driscoll tax cut package expanded the Registered Apprenticeship Tax Credit

Boston - The Healey-Driscoll Administration released new data today highlighting the success of the expanded Registered Apprenticeship Tax Credit, which Governor Healey expanded eligibility for as part of the administration’s historic 2023 tax cuts. Last year, the Division of Apprentice Standards (DAS) approved $465,600 in registered apprenticeship tax credits to employers who hired 97 apprentices, more than double the number in previous years. Employers used the tax credit to hire apprentices in growing industries like clean energy, health care, and education. 

“It’s great to see employers from across the state and various industries take advantage of this important tax credit,” said?Governor Healey. “By expanding eligibility to some of our most in-demand and growing industries, we are reducing the cost of doing business in Massachusetts, encouraging employers to leverage apprenticeship as a strategy to fill their hiring needs, and giving dozens of Massachusetts residents a pathway to a good-paying career.”

“Making Massachusetts more affordable for both residents and businesses is our top priority, and our tax cuts package is helping us achieve these goals,” said?Lieutenant Governor Kim Driscoll. “The Registered Apprenticeship Tax Credit allows employers to invest more in their employees while putting money back into their businesses, making them even stronger.”?

The Registered Apprentice Tax Credit supports the growth of apprenticeships in key Massachusetts industries, offering employers a refundable tax credit of up to $4,800 per qualified apprentice.

“Registered Apprenticeship is an important part of our workforce agenda as we work to close the skills gap, create pathways for untapped talent, and meet the hiring needs of Massachusetts employers,” said Secretary of Labor and Workforce Development Lauren Jones. “The expansion of the Registered Apprenticeship Tax Credit to more industries provides businesses with a tool in the toolbox to reduce the cost of hiring, attract new talent, and build a strong workforce in Massachusetts.” 

For tax year 2024, as of April 8, 2025, the Division of Apprentice Standards (DAS) approved $465,600 in registered apprenticeship tax credits to 19 employers who hired 97 apprentices, more than double the amount from 2022 and 2023 respectively. Of employers who claimed the credit, to date, includes:

• Clean Energy employers, which were made eligible as a result of Governor Healey’s tax cut package, leveraged the tax credit after hiring 26 apprentices.
• Education employers, particularly in the child care sector, which were made eligible as a result of Governor Healey’s tax cut package, hired 33 apprentices in 2024.
• Health care employers leveraged the tax credit after hiring 20 apprentices in 2024, compared to only 5 in 2022 and 2023.

“We’re seeing more and more employers take advantage of the Registered Apprenticeship Tax Credit because they recognize that apprenticeships are a powerful tool to build their workforce and strengthen our economy,” said Undersecretary of Labor Josh Cutler. “Thanks to the Healey-Driscoll Administration’s commitment to expanding this credit, we’re opening doors to good-paying careers in clean energy, health care, and education—fields that are critical to our state’s future.”

In addition to the Registered Apprenticeship Tax Credit, Governor Healey’s tax cuts package included a number of other provisions to make life more affordable for Massachusetts families, seniors, renters, businesses and more. She doubled the Senior Circuit Breaker Tax Credit so that senior homeowners will receive an extra $1,200 back each year and increased the Earned Income Tax Credit from 30 percent to 40 percent of the federal credit.?

Massachusetts residents and businesses can visit?mass.gov/taxcuts?to learn more about the credits and deductions available to them. 

Statements of Support

Brooke Thomson, President & CEO, Associated Industries of Massachusetts:

“Apprenticeship tax credits create an important incentive for employers to provide workers with the skills needed by growing industries throughout Massachusetts. These tax credits represent an investment in our most valuable asset - a highly trained, highly educated workforce for companies ranging from manufacturers to clean energy firms.”

Mark Giancola, Corporate Controller, Guardian Energy, which hired apprentices under the expanded credit: 
“Leveraging the Massachusetts Registered Apprenticeship Tax Credit is a smart investment for small businesses, offering substantial savings while fostering a skilled workforce. By investing in apprenticeship programs, businesses can reduce their tax liability while building a talented, loyal team ready to drive growth and innovation.”

Jason Pacheco, Director of Workforce Planning & Analytics, Baystate Health, which hired apprentices under the expanded credit:

“Baystate Health is pleased and excited to have received registered apprentice tax incentives.? These tax incentives allow us to deliver on-the-job training for in demand occupations such as MRI Technologists, Certified Medical Assistants, and Sterile Processing Technicians, among others.? We are grateful to the Healey Driscoll Administration, Executive Office of Labor and Workforce Development and Massachusetts Legislature for their support.”