Ms. Phyllis TopasnaProgram 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 44
17 GAR Chapter 8
DR&T Regulations
GRAP – Key Players
• Employer/Sponsor
• Apprentice
• Guam DOL/AHRD
• Guam Rev & TaxApprentice
Sponsor
Employer
GDOL/AHRD
DR&T
GRAP – Key Players
Sponsor/Employer
Develop Apprenticeship StandardsApprenticeship in Guam Demand
OccupationsApply for GRAP ParticipationTrack/Submit Eligible Costs
GRAP – Key Players
ApprenticeBona fide resident of Guam
not less than three yearsU.S. Citizen or Permanent
Resident AlienAgree 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
USDOL Apprenticeship Program
Employer
Indentured Apprentice
Approved Demand Occupations Listing
Eligibility Requirements
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 2Supporting Documents
- Invoices (must detail articles or services)
- Payroll Records
- Attestations of CostsDetermination 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 YEAR TOTAL # OF EMPLOYERS
TOTAL TAXCREDIT
2009 5 $3,281,816.00
2010 8 $1,867,101.00
2011 11 $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
