Ms. Phyllis Topasna

1. Ms. Phyllis Topasna Program Coordinator, AHRD

2. Guam Registered Apprenticeship Program Purpose • Reduce shortage of skilled workers • Encourage employers to hire and train apprentices

3. 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

4. GRAP Regulations 22 GCA 44 17 GAR Chapter 8 DR&T Regulations

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

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

7. 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

8. GRAP – Key Players Guam Department of Labor/ Agency for Human Resources Development • Administers GRAP • Maintains Demand Occupations Listing • Approves GRAP Participation • Certifies Eligible Costs

9. GRAP – Key Players Department of Revenue & Taxation • Facilitates off-set of tax credits

10. Eligibility Requirements • USDOL Apprenticeship Program • Employer • Indentured Apprentice • Approved Demand Occupations Listing

11. Eligibility Requirements Holders of Qualifying Certificates are not eligible to claim tax credit

12. Demand Occupations Listing • Initial Establishment • Annual Update • Approval by Governor and Legislature

13. 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

14. Certification Process • GRAP Form 2 • Supporting Documents - Invoices (must detail articles or services) - Payroll Records - Attestations of Costs • Determination within 60 calendar days

15. Eligible Training Costs • Direct Apprentice Wages • Direct Apprentice Benefits • Apprentice Instructor Costs • Training Costs • Personal Protective Equipment

16. 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

17. Tax Credit Process • Form GRAP • Form GRT - Indicates amount of taxes to be credited • GDOL Certificate

18. Tax Credit Report by FY

19. Approved Tax Credit – FY 2011 Smallest Amount $5,068.00 Largest Amount $1,413,319.00

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