Washington customized employment training program - B&O tax credit

Available to:

All Washington employers.

Qualifying activity:

Payments to the Employment Training Finance Account through the Customized Employment Training Program for customized employee training.

Credit equals 50% of payment to Employment Training Finance Account.

Reporting/documentation:

• Application with the State Board for Community and Technical Colleges for training allowance
• Employment Credit Training Worksheet must be filed when claiming credit on return
• Annual Tax Performance Report required by May 31st of the following year
• Electronic filing of all documents required

Program expires July 1, 2026

No credits may be claimed after June 30, 2026

For questions about the credit, call Taxpayer Account Administration at 360-705-6214.

For questions about the program, visit the State Board for Community & Technical Colleges.