qualified apprentice
Defined in 1 place of the United States Code.
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
- 2022–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · in this section