§8101
Authority
§8102
Statement of Policy
§8103
Purpose
§8104
Definitions
§810S
Program Eligibility
§8106
Approved Demand Occupations Listing
§8107
GRAP Tax Credit Certification
§8108
Denial of Tax Credit
§8109
Eligible Training Costs
§8110
Co-operative Programs Author ized
§811l
Petitions
§8112
Severability
§8113
Technical Assistance Guide
§8114
Elect ronic Filing of Documents
§8101.
Authority. By virtue of the authority vested in it by 22 GCA 44107, the
Guam Department of Labor hereby issues these Rules and Regulat ion s,
which it finds necessary in order to carry out its responsibilities in
the administration and enforcement of the provisions of the law as it
relates to the Guam Registered Apprenticeship Program.
These Rules and Regulat ions shall be liberally construed to accomplish
the purposes of the law and the policies of the Department and shall be
in force and effect until such time that it is amended or rescinded by
rules and regulations hereafter made and published by the Guam
Department of Labor.
§8102.
Statement of Policy. It is a matter of public policy that in order to
have a healthy economy, there must be an adequate source of skilled
workers in the island. A key ingredient in our effort to develop and
sustain a healthy economy is our ability to supply a work force that is
educated and trained to keep up with the demand for all classifications
of skilled journey workers which is increasing more rapidly than the
supply; the need for the skills of these workers is becoming criticaL
The best possible method for developing employee skills is through a
formal apprenticeship training program.
§8103.
Purpose. The intended purpose of these Rules and Regulations is to
establish the best possible method for developing employee skills
through a formalized apprenticeship training system that is proven to
be cost effective, goal oriented, and designed to meet the specific
skill needs of the employer. These rules are promulgated to effectuate
compliance with the P.L. 28-142, codified as 22 C.C.A.
§§ 44/0/-44/ 14.
§8104. Definitions. The definition s set forth herein shall
govern the construction and interpretation of this Chapter:
(a) •Apprentice' means an employee of a business participating
in the Guam Registered Apprenticeship Program who is at least 16 years
of age, except when a higher minimum age is otherwise fixed by law, and
who is employed to leam a skilled trade.
(b) "Apprenticeship Program' or 'A pprenticeship Training Program'
means a comprehensive training program designed to teach an apprentice
how to perform all duties in a recognized skilled craft or trade at the
journeyman level that is described by a plan containing all terms and
conditions for qualification, recruitment, selection, employment and
training of apprentices and a written apprenticeship agreement.
(c) 'BAT' means the Bureau of Apprenticeship and Training of the U.S.
Department of Labor.
(d) "USDOL BAT Certification" shall mean evidence from the USDOL BAT
that the program participant has a registered and approved
apprenticeship training program.
(e) 'Business' means a professional group, association, corporation,
partnership, sole proprietorship, trust, foundation, or any other
individual or organization carrying on any business whether or not
operated for profit.
(I) 'GDOL' means the Guam Department of Labor.
(g) 'Director' means the Director of the Guam Department of Labor.
(h) 'Employer' means a business employing an apprentice whether or not
such business has an apprenticeship agreement with the apprentice.
(i) "GRAP" shall mean the Guam Registered Apprentice Program"
G) "GRAP Certification" or "Guam Registered Apprentice Program Tax
Credit Certification" shall mean a certification issued by the Director
of Labor to the program participant and the Tax Commissioner, detailing
the amount eligible for tax credit under this program.
(k) ' Institution of Higher Education' means the Guam Community
College, the University of Guam, licensed post secondary institutions
or licensed post secondary training programs.
(I) ' Occupational List' means a list of occupations prioritizing
needed trades that corresponds with a USDOL BAT apprenticeship training
program that lists the occupational trades approved for apprenticeship
training within the Program.
(m) 'Program' means the Guam Registered Apprenticeship Training
Program, an occupationally driven apprenticeship training program
meeting the standards of the U.S. Department of Labor, Bureau of
Apprenticeship and Training, that is
recognized and approved as an occupational priority by DOL to which
this Chapter applies.
(n) 'Program Participant' or 'Participant' means an employer that
employs apprentices who receive training through a program provider of
a registered apprentice ship program.
(0) 'Program Provider' means a business Or institution of higher
education that conducts a registered apprenticeship prog ram recognized
by the U.S. Department of Labor (USDOL), Bureau of Apprenticeship and
Training (BAT). A business with a registered apprenticeship program may
be both a program participant and a provider program.
(P) 'Tax Commissioner' means the Tax Commissioner of Guam, the Director
of Revenue and Taxation.
(q) 'Tax credit' means an offset to gross receipts tax owed by a
business equal in amount to fifty percent (50%) of all eligible costs
paid or incurred by a program participant to train an apprentice.
(r) 'Trade' means the skilled practice of an occupation.
(s) 'USDOL' means the United States Department of Labor.
(t) 'Quarter' means a three month period in the Government of Guam' s
fiscal year. Such quarters are I st quarter - Octobe r 1~I to December
31st. , 2nd quarter - January l SI to March 31St, 3rd quart er _ April
l" to June so", and 4th quarter - July lSI to September 30th
.
§810S.
Program Eligibility. Program Participants must submit to the GDOL an
original and one copy of GRAP Form I - Application for Guam Registered
Apprenticeship Program Tax Credit, along with the following:
1. USDOL BAT Certificate of Registra tion and the Approved
Apprenticeship Standards.
2. Affirmative Action Plan.
3. Residency verification indicating that the apprentice is a resident
of Guam not less than three years.
4. Verification of US citizenship or permanent residency. (Use ofl-9
form will satisfy this requirement.)
5. Signed Apprenticeship Employment Contract.
Applications will be reviewed for completeness and if any deficiencie s
are found, applications will be returned to program participant for
correction. Upon receipt of the completed GRAP Form 1, the Director
will then approve or deny ent ry into the program . Program
participants are required to renew their appl ication annually on the
anniversary of the original approval.
§8106.
Appr oved Demand Occupations Listing. In the first quarter of each
fiscal year, the GDOl Director shall conduct a publi c hearin g to
receive opinions and recommendations from businesses and the general
publi c to determine which areas need additional professional and
skilled technical trade workers. The GDOL Director shall consider new
program part icipant app lications and agreements and shall emphasize
industrial, construction, and technical trade occupations. The GOOl
Director shall establish a list of skilled occupations and trades that
correspond to recognized USDOL SAT apprenticeship programs or may amend
a prior year' s occupational list. The GDOL Director shall then submit
the proposed occupational list to the Governor of Guam for approval.
The Governor shall then submit the proposed occupational list to I
Liheslaturan Guahan no later than January 5th of each year provided,
however, that no program participant shall request a tax credit for a
new trade until the list is approved by I Liheslatura. If I Liheslatura
has not expressly approved or rejected the list, or any part
thereof, by resolution within forty-five (45) days after submission,
the list shall be deemed approved.
§8107.
GRAP Tax Credit Cer tification: Eligibility Requirements. Active
program participants may apply for a certification from the Director of
l abor by submitting ORAP Form 2. The Director of labor requires
supporting documents to verify requested reimbursement listed on ORAP
Form 2. Original or certified copies of documents may be required at
the discretion of the Director.
I . Upon receipt of a completed application, the Director or his
authorized representative will review the request for reimbursement for
compliance with 22 G.C.A. § 44 108.
2. The director will issue a determination within 60 calendar days.
§8108.
Denial of Tax Credit. Upon refusal to certify a claim for a particular
training cost pursuant to §44109(d), the Director will issue
and serve a detailed notice to the program participant.
§8109.
A. Eligible T raining Costs. Eligible training costs are costs
associated with the training and development of the apprentice.
Eligible costs are as follows: Direct wages of apprentice, direct
fringe benefits of apprentice (medical and dental insurance),
Apprentice instructor costs (academic and trade theory), training costs
(books and tuition), and personal protective equipment.
B. GRAP Tax Credit Certification: Reporting Requirements. Program
participants shall submit all supporting documents as evidence that
eligible training costs have been incurred including, but not limited
to: Invoices detailing the articles or services for which reimbursement
is requested; payroll records; and attestations of costs.
§81l0.
Co-operative Programs Authorized. Pursuant to 44 GCA section 4411, when
necessary, the Director of the GDOl shall develop and enter into a
memorandum of understanding (MOO) with other government agencies or
instrumentalities or private organizations to provide specialized
training in a particular field not available within the apprenticeship
program.
§8111.
Petitions. Any individual shall have the right to submit to the
Director of Labor a petition for the establishment or modification of
rules and regulations on subjects under the Authority of the Director,
and shall have the right to request advisory rulings, consultations or
declaratory rulings in relation to existing regulations. Such petitions
and requests shall be submitted in writing and on a form provided by
the GDOL, and shall be acted upon within 60 days by the Director. The
Director shall respond to all petitions submitted under this Title in
writing.
§8112.
Severability. If any part of these Regulations is for any reason
declared to be invalid by a court of law, the remaining regulations
under this Title shall not be affected thereby, and shall remain valid
and enforceable.
§8113.
Technical Assistance Guide. In order to provide program guidance. the
Director will develop a technical assistance guide (TAG).
§8114.
Electronic Filing of Documents. Electronic filing of documents may be
accepted at the discretion of the director.
Please
click
here to download the initial application form. (word format)
Please
click
here to download the GDOL Certification form. (word format)