AB 244: Quick-Service Restaurant Young Workforce Apprenticeship Program: tax credits.

This bill establishes a quick-service restaurant young workforce apprenticeship program to provide grants and funding to support apprenticeship programs for youth in the restaurant industry. The program aims to create jobs and train young people in the industry. For taxable years 2026-2031, the program would offer a tax credit of $1,000 for each registered apprentice employed by a qualified taxpayer for at least 6 months. The program would require specific goals, performance indicators, and data collection, and would be administered by the Division of Apprenticeship Standards. The program would also require the Franchise Tax Board to provide information to the Division of Apprenticeship Standards, and would not require reimbursement for certain costs.