(a) Credit allowed. – For those tax years beginning on or after January 1, 2008, there is allowed a credit for any taxpayer against certain taxes imposed by this state as described in subsection (d) of this section for wages paid to apprentices in the construction trades who are registered with the United States Department of Labor, Office of Apprenticeship, West Virginia State Office, by the taxpayer in the tax year that an apprentice and taxpayer participate in a qualified apprenticeship training program, as described in this section, which is:
(1) Administered pursuant to 29 U.S.C. Section 50; and