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Ms. Phyllis Topasna Program Coordinator, AHRD

Ms. Phyllis Topasna

Jan 27, 2016




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. - PowerPoint PPT Presentation

  • Ms. Phyllis TopasnaProgram Coordinator, AHRD

  • Guam Registered Apprenticeship ProgramPurpose

    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 Regulations22 GCA 44

    17 GAR Chapter 8

    DR&T Regulations

  • GRAP Key Players

    Employer/SponsorApprenticeGuam DOL/AHRDGuam Rev & TaxApprenticeSponsor


  • GRAP Key PlayersSponsor/Employer

    Develop Apprenticeship StandardsApprenticeship in Guam Demand OccupationsApply for GRAP ParticipationTrack/Submit Eligible Costs

  • GRAP Key PlayersApprenticeBona fide resident of Guam not less than three yearsU.S. Citizen or Permanent Resident AlienAgree to terms and conditions of the Program

  • GRAP Key PlayersGuam Department of Labor/Agency for HumanResources Development

    Administers GRAPMaintains Demand Occupations ListingApproves GRAP ParticipationCertifies Eligible Costs

  • GRAP Key Players

    Department of Revenue & Taxation

    Facilitates off-set of tax credits

  • Eligibility RequirementsUSDOL Apprenticeship Program


    Indentured Apprentice

    Approved Demand Occupations Listing

  • Eligibility Requirements

    Holders of Qualifying Certificates are noteligible to claim tax credit

  • Demand Occupations Listing

    Initial Establishment

    Annual Update

    Approval by Governor and Legislature

  • GRAP Application ProcessGRAP Form 1USDOL OA Certificate of RegistrationAffirmative Action Plan3-Year Residency VerificationVerification of CitizenshipETA 671 Program Registration and Apprenticeship Agreement

  • Certification ProcessGRAP Form 2Supporting Documents-Invoices (must detail articles or services)-Payroll Records-Attestations of CostsDetermination within 60 calendar days

  • Eligible Training CostsDirect Apprentice WagesDirect Apprentice BenefitsApprentice Instructor CostsTraining CostsPersonal Protective Equipment

  • Non-Eligible Training CostsApprenticeship 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 ProcessForm GRAP

    Form GRT-Indicates amount of taxes to be credited

    GDOL Certificate

  • Tax Credit Report by FY

    FISCAL YEARTOTAL # OF EMPLOYERSTOTAL TAXCREDIT20095$3,281,816.0020108$1,867,101.00201111$3,036,522.00

  • Approved Tax Credit FY 2011

    Smallest Amount$5,068.00

    Largest Amount$1,413,319.00

  • Sunset Provision

    Repeal Date: December 30, 2014

    May be extended to December 30, 2018

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