SB 2182 establishes a franchise tax credit for businesses that employ apprentices in broadband utility engineering or construction jobs. The credit is available to companies that hire qualifying apprentices—individuals employed in broadband-related occupations as part of a registered apprenticeship program. The credit amount is $5,000 per apprentice, and businesses can carry forward any unused credits for up to five years. The total credits available under this program are capped at $10 million per biennium. The Texas Workforce Commission (TWC) is responsible for issuing certificates of eligibility and evaluating the effectiveness of the tax credit program every two years​.