---
type: "Bill"
title: "Financial Incentives Expand Apprenticeship Programs"
description: "For income tax years commencing on or after January 1, 2025, but before January 1, 2035, section 1 of the act creates a refundable state income tax credit (tax credit) that an employer may claim if the employer employs an apprentice for at least 6 months during an income tax year and either has a registered apprenticeship program or is an employer-partner of a registered apprenticeship program. The amount of the tax credit is up to $6,300 for 6 months of employment plus up to $1,050 for each additional month of employment, for a maximum of up to $12,600 per apprentice per income tax year. An employer may not claim a credit for:"
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2024A"
identifier: "HB 24-1439"
citation: "Colorado HB 24-1439 (2024A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["James Coleman", "Jenny Willford", "Mark Baisley", "Ron Weinberg"]
version_count: 11
action_count: 15
vote_count: 4
first_action: "2024-04-02T06:00:00+00:00"
last_action: "2024-05-10T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/44a8f0e1-9a47-4e21-b993-76be556b2dea"
source_url: "https://leg.colorado.gov/bills/hb24-1439"
source_hash: "a4db340a42fde2606115fce3e6069d0fb6fdd0f6a2455e4e13fcb1e2556d83ff"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado HB 24-1439 (2024A) — Financial Incentives Expand Apprenticeship Programs

For income tax years commencing on or after January 1, 2025, but before January 1, 2035, section 1 of the act creates a refundable state income tax credit (tax credit) that an employer may claim if the employer employs an apprentice for at least 6 months during an income tax year and either has a registered apprenticeship program or is an employer-partner of a registered apprenticeship program. The amount of the tax credit is up to $6,300 for 6 months of employment plus up to $1,050 for each additional month of employment, for a maximum of up to $12,600 per apprentice per income tax year. An employer may not claim a credit for:

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_hb1439_s_app_003.pdf)
2. **Engrossed (04/30/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_eng.pdf)
3. **Final Act (05/08/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_enr.pdf)
4. **Introduced (04/02/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_01.pdf)
5. **PA1 (04/22/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_h_fin_01.pdf)
6. **PA2 (04/30/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_h_fin_app_01.pdf)
7. **PA3 (05/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_s_fin_01.pdf)
8. **Reengrossed (05/01/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_ren.pdf)
9. **Rerevised (05/06/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_rer.pdf)
10. **Revised (05/04/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2024A/bills/2024a_1439_rev.pdf)
11. **Signed Act (05/10/2024)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2024a_1439_signed.pdf)

## Votes

- BILL — **45–19** (pass) · lower
- CONCUR — **53–10** (pass) · lower
- BILL — **32–1** (pass) · upper
- REPASS — **45–18** (pass) · lower

## Sponsors

- James Coleman — primary (person)
- Jenny Willford — primary (person)
- Mark Baisley — primary (person)
- Ron Weinberg — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-05-10T06:00:00+00:00** Governor Signed `executive-signature`
- **2024-05-08T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2024-05-08T06:00:00+00:00** Signed by the President of the Senate
- **2024-05-08T06:00:00+00:00** Signed by the Speaker of the House
- **2024-05-06T06:00:00+00:00** House Considered Senate Amendments - Result was to Concur - Repass
- **2024-05-06T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2024-05-04T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee
- **2024-05-04T06:00:00+00:00** Senate Committee on Appropriations Refer Unamended - Consent Calendar to Senate Committee of the Whole `committee-passage`
- **2024-05-03T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2024-05-01T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`
- **2024-05-01T06:00:00+00:00** House Third Reading Passed - No Amendments `passage, reading-3`
- **2024-04-30T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2024-04-30T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2024-04-18T06:00:00+00:00** House Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2024-04-02T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/44a8f0e1-9a47-4e21-b993-76be556b2dea`. Confidence: reported (aggregated from official Colorado legislature records).