Alabama § 40-18-421 Definitions

Alabama Statutes

§ 40-18-421 — Definitions

Alabama § 40-18-421

Title 40Revenue and Taxation

Ch. 18Income Taxes

Art. 20Apprenticeship Tax Credit Act of 2016

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Bluebook

Ala. Code § 40-18-421 (2026).

Text

For the purposes of this article, the following terms shall have the following meanings:

(1)APPRENTICE. A worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in 29 C.F.R. Part 29.4. The term includes a person who is compensated by a third party but whose apprenticeable work occurs under the supervision of an eligible employer.

(2)APPRENTICESHIP AGREEMENT. A written agreement, complying with 29 C.F.R. Part 29.2 between an apprentice and either the apprentice’s program sponsor, or an apprenticeship committee acting as agent for the program sponsors, which contains the terms and conditions of the employment and training of the apprentice.

(3)DIVISION. The Workforce Developme

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For the purposes of this article, the following terms shall have the following meanings:
(1) APPRENTICE. A worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in 29 C.F.R. Part 29.4. The term includes a person who is compensated by a third party but whose apprenticeable work occurs under the supervision of an eligible employer.
(2) APPRENTICESHIP AGREEMENT. A written agreement, complying with 29 C.F.R. Part 29.2 between an apprentice and either the apprentice’s program sponsor, or an apprenticeship committee acting as agent for the program sponsors, which contains the terms and conditions of the employment and training of the apprentice.
(3) DIVISION. The Workforce Development Division of the Department of Commerce.
(4) ELIGIBLE EMPLOYER. A taxpayer who employs an apprentice pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the United States Department of Labor.