Ms. Phyllis TopasnaProgram 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

• Employer/Sponsor

• Apprentice

• Guam DOL/AHRD

• Guam Rev & TaxApprentice

Sponsor

Employer

GDOL/AHRD

DR&T

GRAP – Key Players

Sponsor/Employer

Develop Apprenticeship StandardsApprenticeship in Guam Demand

OccupationsApply for GRAP ParticipationTrack/Submit Eligible Costs

GRAP – Key Players

ApprenticeBona fide resident of Guam

not less than three yearsU.S. Citizen or Permanent

Resident AlienAgree to terms and

conditions of the Program

GRAP – Key Players

Guam Department of Labor/

Agency for Human

Resources Development

• 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

• 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 2Supporting Documents

- Invoices (must detail articles or services)

- Payroll Records

- Attestations of CostsDetermination 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 TAXCREDIT

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