Texas Tax Code
§ 151.4292 — TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS WHO EMPLOY APPRENTICES
TX § 151.4292Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. I. REPORTS, PAYMENTS, AND METHODS OF REPORTING
Statute text
View on source(a)In this section:
(1)"Executive director" means the executive director of the Texas Workforce Commission.
(2)"Qualified apprenticeship" means an apprenticeship program that is:
(A)certified as an industry-recognized apprenticeship program by an entity determined to meet United States Department of Labor criteria; or
(B)registered with the United States Department of Labor and qualified to receive funding provided through the Texas Workforce Commission under Chapter 133, Education Code.
(b)A person is eligible for a refund in the amount and under the conditions provided by this section of the taxes paid under this chapter during a calendar year if the person is certified by the executive director under Subsection (f) and employs at least one apprentice in a qualified apprenticeship position for at least seven months during the calendar year. A person is not considered to be employed in a qualified apprenticeship position for purposes of this section:
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Legislative history
Added by Acts 2021, 87th Leg., R.S., Ch. 401 (S.B. 1524), Sec. 1, eff. January 1, 2022.