West Virginia Skilled and Ready to Work Internship and Apprenticeship Incentive Act

HB 3077 creates a tax credit for West Virginia employers who hire interns or apprentices in high-demand fields like manufacturing, healthcare, IT, and skilled trades (e.g., electricians, welders). Employers receive a 50% credit on wages paid (up to $10,000 per trainee annually), with a maximum $150,000 total credit per business yearly. The credit excludes retail, food service, administrative roles, and non-technical positions. Employers must apply for certification through the West Virginia Department of Economic Development to claim the credit and report trainee details annually.