Description:

The Guam Registered Apprenticeship Program (GRAP) provides tax credit incentives to eligible businesses that employ apprentices who are duly enrolled and registered in the program. Eligible businesses are entitled to tax credits against their gross receipts tax liability equal to fifty percent (50%) of the eligible training costs paid or incurred by the business.

Eligible training costs are as follows: Direct wages of apprentices, direct fringe benefits (medical and dental insurance), journeyman’s wages (on-the-job training), instructor costs (academic and trade theory), training costs (books and tuition), and personal protective equipment.

Eligibility:
 
·        The business should be duly enrolled and registered under GRAP with the Department of Labor.
  
·        The apprentice’s occupation should be on the GRAP Demand Occupations Listing which is compiled by 
          the Director of the Department of Labor and approved by the Governor and the Legislature of Guam.
  
·        The business must not be a beneficiary of a Qualifying Certificate issued by the Guam Economic 
          Development and Commerce Authority. The Guam MSHA Consultation Service assists businesses in 
          understanding the federal MSHA safety and health rules for all U.S. mines, and provides technical,
          educational and other types of assistance to mine operators. MSHA works cooperatively with industry,
          labor, and other Federal and state agencies to improve safety and health conditions for all miners in the
          United States.
 

Services Offered (Product/Services):

          GRAP Goals and Guidelines

·        To reduce the shortage of highly skilled workers;
·        To encourage employers to hire and train apprentices in highly skilled trades and occupations;
·        To authorize tax credits for certain long term apprenticeship training expenses; and
·        To ensure that apprentices continue to pay income taxes and participate in the economy.

Types of Services Offered: 
Registration of apprenticeship programs, GRT tax credit incentive.

**Updated as of 7/20/2022*