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qualified apprentice

Defined in 2 places across 2 titles of the United States Code.

Qualified Apprentice Defined.—In this section, the term "qualified apprentice" means an employee participating in an apprenticeship program that is—

(1) registered with the Office of Apprenticeship of the Employment Training Administration of the Department of Labor pursuant to the Act of August 16, 1937 (popularly known as the "National Apprenticeship Act"; 29 U.S.C. 50 et seq.);

(2) registered with a State apprenticeship agency recognized by such Office of Apprenticeship pursuant to such Act; or

(3) determined to be a high-quality apprenticeship program by industry and the Secretary of Labor.

Source

The term “qualified apprentice” means an individual who is employed by the taxpayer or by any contractor or subcontractor and who is participating in a registered apprenticeship program, as defined in section 3131(e)(3)(B).

Source