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JLARC: Customized workforce-training B&O credit met repayment threshold but usage fell 86%; recommends extension plus outreach

2112203 · January 14, 2025
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Summary

JLARC reported the customized workforce-training business-and-occupation tax credit met the Legislature’s repayment threshold for extension but usage has fallen dramatically; JLARC recommends extending the preference and asking the State Board for Community and Technical Colleges to expand program uptake.

Pete Van Moorsil, JLARC staff, reported to the House Finance Committee on Jan. 14 that the B&O tax credit for customized workforce training—which reimburses 50% of training costs paid through the State Board for Community and Technical Colleges’ customized training program—met the Legislature’s stated threshold for continuation but experienced a sustained decline in use.

The preference is scheduled to expire July 1,…

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