(a) For purposes of this section, “qualified apprenticeship training program” has the same meaning as provided in § 12-217g, and “taxpayer” means an affected business entity, as defined in § 12-284b.

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(b) The Labor Commissioner shall establish and implement a program of grants for taxpayers that employ apprentices under a qualified apprenticeship training program in the manufacturing trades, plastics and plastics-related trades or construction trades. The eligibility requirements for such apprenticeship grants shall be the same as those imposed by § 12-217g. Grants awarded by the commissioner pursuant to this section shall be in the amounts provided in said § 12-217g for apprentices in the appropriate trade.

(c) The total amount of grants available under such program shall not exceed fifty thousand dollars. Taxpayers shall apply for grants to the commissioner, on forms and in the manner provided by the commissioner. The commissioner shall award such grants on a first-come, first-served basis.