Apprenticeship tax credit.

Provides for an apprenticeship tax credit (credit) for an eligible employer. Provides that the amount of the credit is equal to 50% of qualified expenses attributable to the establishment of an apprenticeship program. Provides maximum amounts of the credit: (1) in a taxable year; and (2) in aggregate. Provides that the total amount of credits that may be awarded for a state fiscal year may not exceed $10,000,000.