Ms. Phyllis Topasna Program 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 GAR Chapter 8 DR&T Regulations

GRAP – Key Players Employer/Sponsor Apprentice Guam DOL/AHRD Guam Rev & Tax Apprentice Sponsor Employer GDOL/AHRD DR&T

GRAP – Key Players Sponsor/Employer  Develop Apprenticeship Standards  Apprenticeship in Guam Demand Occupations  Apply for GRAP Participation  Track/Submit Eligible Costs

GRAP – Key Players Apprentice  Bona fide resident of Guam not less than three years  U.S. Citizen or Permanent Resident Alien  Agree 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 UUSDOL Apprenticeship Program EEmployer IIndentured Apprentice AApproved Demand Occupations Listing

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 2  Supporting Documents -Invoices (must detail articles or services) -Payroll Records -Attestations of Costs  Determination 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 YEARTOTAL # OF EMPLOYERS TOTAL TAX CREDIT 20095$3,281, $1,867, $3,036,522.00

Approved Tax Credit – FY 2011 Smallest Amount $5, Largest Amount $1,413,319.00

Sunset Provision Repeal Date: December 30, 2014 May be extended to December 30, 2018