As used in this part:

1. (1) "Act" means Acts 2017, No. 1042, as enacted by the General Assembly;

2. (2) "Apprentice" means a worker who is at least sixteen (16) years of age and is employed:

   1. (A) To learn an apprenticeable occupation under 29 C.F.R. § 29.1 et seq., as it existed on January 1,1995; or

   2. (B) In an apprenticeship or work-based learning program that meets:

      1. (i) Either the standards of program design for a nationally recognized curriculum or business, industry, or trade association standards; and
      2. (ii) The criteria for vocationally approved youth apprentice or work-based learning programs;

3. (3)

   1. (A) ''Apprenticeship or work-based learning program" includes nonregistered apprenticeship, preapprenticeship, and youth apprenticeship programs.
   2. (B) “Nonregistered apprenticeship” programs are not registered and are not approved by the United States Department of Labor and may include a variety of possible outcomes, academic and work-related competencies are integrated into the youth or adult program, and may or may not lead to a certification or credential;

   3. (C)

      1. (i) "Preapprenticeship'' programs are designed to prepare individuals to enter and succeed in registered apprenticeship programs.
      2. (ii) These programs are not registered but have a documented partnership with at least one (1) registered apprenticeship program sponsor and are aligned with the registered apprenticeship programs, and together they expand the participant's career pathway opportunities with industry-based training coupled with classroom instruction.
   4. (D) "Youth apprenticeship" programs consist of academic and technical classroom instruction combined with on-the-job learning experiences for individuals between the ages of sixteen (16) and twenty-one (21) years who are enrolled in a public or private secondary school;
4. (4) "Department" means the Department of Finance and Administration;

5. (5) "Taxpayer" means an employer who:

   1. (A) Employs an apprentice; and
   2. (B) Seeks to qualify for the state income tax credit authorized under Acts 2017, No. 1042; and
6. (6) "Wages" are the gross taxable wages paid to an apprentice.