Transcript Document

Ms. Phyllis Topasna
Program Coordinator, AHRD
Guam Registered Apprenticeship
Program
Purpose
• Reduce shortage of skilled workers
• Encourage employers to hire and train
apprentices
Guam Registered Apprenticeship
Program
• Authorize tax credits equal in amount to
fifty percent (50%) of eligible costs paid or
incurred by an employer to train an
apprentice
GRAP Regulations
22 GCA 44
17 GAR Chapter 8
DR&T Regulations
GRAP – Key Players
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Employer/Sponsor
Apprentice
Guam DOL/AHRD
Guam Rev & Tax
DR&T
GDOL/AHRD
Sponsor
Apprentice
Employer
GRAP – Key Players
Sponsor/Employer
Develop Apprenticeship Standards
Apprenticeship in Guam Demand
Occupations
Apply for GRAP Participation
Track/Submit Eligible Costs
GRAP – Key Players
Apprentice
Bona fide resident of Guam
not less than three years
U.S. Citizen or Permanent
Resident Alien
Agree to terms and
conditions of the Program
GRAP – Key Players
Guam Department of Labor/
Agency for Human
Resources Development
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Administers GRAP
Maintains Demand Occupations Listing
Approves GRAP Participation
Certifies Eligible Costs
GRAP – Key Players
Department of Revenue & Taxation
• Facilitates off-set of tax credits
Eligibility Requirements
USDOL Apprenticeship Program
Employer
Indentured Apprentice
Approved Demand Occupations Listing
Eligibility Requirements
Holders of Qualifying Certificates are not
eligible to claim tax credit
Demand Occupations Listing
• Initial Establishment
• Annual Update
• Approval by Governor and Legislature
GRAP Application Process
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GRAP Form 1
USDOL OA Certificate of Registration
Affirmative Action Plan
3-Year Residency Verification
Verification of Citizenship
ETA 671 – Program Registration and
Apprenticeship Agreement
Certification Process
GRAP Form 2
Supporting Documents
- Invoices (must detail articles or
services)
- Payroll Records
- Attestations of Costs
Determination within 60 calendar days
Eligible Training Costs
• Direct Apprentice Wages
• Direct Apprentice Benefits
• Apprentice Instructor Costs
• Training Costs
• Personal Protective Equipment
Non-Eligible Training Costs
Apprenticeship training costs paid by Work
Incentive Act (WIA) funds, Labor
Manpower Development (MDF) funds,
Hotel/Restaurant Industry Training
Program funds, and any training costs
paid by the government of Guam
Tax Credit Process
• Form GRAP
• Form GRT
- Indicates amount of taxes to be
credited
• GDOL Certificate
Tax Credit Report by FY
FISCAL YEAR
TOTAL # OF
EMPLOYERS
TOTAL TAX
CREDIT
2009
5
$3,281,816.00
2010
8
$1,867,101.00
2011
11
$3,036,522.00
Approved Tax Credit – FY 2011
Smallest Amount
$5,068.00
Largest Amount
$1,413,319.00
Sunset Provision
• Repeal Date: December 30, 2014
• May be extended to December 30, 2018