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Read. Follow. Verify.Indiana bill creates $2,500 apprenticeship tax credit and mandates professional license recognition for neighboring states
Last action · January 8, 2026: First reading: referred to Committee on Ways and MeansSponsor: Carolyn Jackson
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What This Bill Proposed
Indiana House Bill 1366 establishes a nonrefundable $2,500 tax credit for eligible employers who employ individuals in s for at least seven months. The legislation also requires state licensing boards to issue occupational licenses to individuals currently licensed in Ohio, Michigan, Illinois, or Kentucky who meet specific competency, good standing, and background criteria, excluding certain professions like health care and engineering.
Employers gain state tax relief for hiring apprentices while workers licensed in neighboring midwestern states face fewer regulatory hurdles to practice their occupations in Indiana, directly impacting hiring costs and labor mobility.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Eligible employers
Eligible employers may qualify for a $2,500 nonrefundable state tax credit for employing apprentices under certified programs.
Out-of-state license holders
Individuals holding licenses in Ohio, Michigan, Illinois, or and Kentucky can obtain an Indiana occupational license if they satisfy experience, competency, and background standards.
Pass-through entities
Pass-through entities entitled to the apprenticeship credit can distribute the credit value to shareholders, partners, or members based on their distributive income percentage.
Key Facts
- Employers can claim a nonrefundable tax credit of $2,500 for each individual employed for at least seven full months in a taxable year in a qualified apprenticeship certified by the department of workforce development.
- A taxpayer is generally limited to claiming the credit for one individual per taxable year, but may claim it for up to six individuals if at least half are foster children in a transition program, military veterans, military spouses, or women.
- Unused apprenticeship tax credits cannot be carried back or refunded, though pass-through entities may pass the credit to shareholders, partners, or members based on distributive income percentage.
- State licensing boards must issue occupational credentials to individuals holding current, substantially equivalent licenses in Ohio, Michigan, Illinois, or Kentucky who have held them for at least one year and remain in good standing.
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- The neighboring state licensure recognition policy excludes health care practitioners, architects, engineers, certified public accountants, and veterinarians.
- The apprenticeship tax credit applies to taxable years beginning after December 31, 2026, and the chapter expires on July 1, 2029.
Frequently Asked Questions
How much is the apprenticeship tax credit worth to an employer?
Can any professional license holder from a neighboring state automatically practice in Indiana under this bill?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
2 actions- Jan 8, 2026HouseIntroducedFirst reading: referred to Committee on Ways and Means
- Jan 8, 2026HouseAuthored by Representative Jackson C
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Connected Entities
Sources
iga.in.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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