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AN ACT
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relating to a sales and use tax refund pilot program for certain |
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persons who employ apprentices. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4292 to read as follows: |
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Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS |
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WHO EMPLOY APPRENTICES. (a) In this section: |
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(1) "Executive director" means the executive director |
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of the Texas Workforce Commission. |
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(2) "Qualified apprenticeship" means an |
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apprenticeship program that is: |
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(A) certified as an industry-recognized |
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apprenticeship program by an entity determined to meet United |
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States Department of Labor criteria; or |
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(B) registered with the United States Department |
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of Labor and qualified to receive funding provided through the |
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Texas Workforce Commission under Chapter 133, Education Code. |
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(b) A person is eligible for a refund in the amount and under |
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the conditions provided by this section of the taxes paid under this |
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chapter during a calendar year if the person is certified by the |
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executive director under Subsection (f) and employs at least one |
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apprentice in a qualified apprenticeship position for at least |
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seven months during the calendar year. A person is not considered |
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to be employed in a qualified apprenticeship position for purposes |
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of this section: |
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(1) after the earlier of: |
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(A) the fourth anniversary of employment in the |
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position; or |
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(B) the conclusion of the term of the |
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apprenticeship position; or |
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(2) if the person was employed in another position by |
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the employer immediately before beginning employment in the |
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apprenticeship position. |
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(c) Subject to Subsections (d) and (e), the amount of the |
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refund for a calendar year in connection with each apprentice |
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described by Subsection (b) is $2,500. |
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(d) The total amount of the refund for a calendar year is |
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equal to the lesser of: |
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(1) the amount allowed under Subsection (c) for the |
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calendar year for each apprentice described by Subsection (b), not |
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to exceed the maximum number of apprentices provided by Subsection |
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(e); or |
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(2) the amount of sales and use taxes paid by the |
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person during the calendar year. |
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(e) The maximum number of apprentices in connection with |
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whom a person may receive a refund in a calendar year is: |
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(1) one; or |
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(2) not more than six if at least half of the |
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apprentices employed are: |
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(A) foster children who have transitioned or are |
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transitioning to independent living, as described in Section |
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264.121, Family Code; |
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(B) military veterans, as defined by Section |
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55.001, Occupations Code; |
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(C) military spouses, as defined by Section |
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55.001, Occupations Code; or |
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(D) women. |
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(f) A person may not apply for a refund under this section |
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unless the executive director certifies that the person is able to |
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employ apprentices in qualified apprenticeships. A person must |
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apply to the executive director to obtain certification. The |
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executive director shall create an application form for the |
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certification. |
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(g) The executive director may certify not more than 100 |
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persons under Subsection (f) at any time. If the number of eligible |
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applicants exceeds the limit provided by this subsection, the |
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executive director shall select applicants for certification |
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according to rules adopted under Subsection (h). |
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(h) The executive director shall adopt rules that establish |
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merit-based criteria for selecting persons to certify from among |
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those who apply. The rules must require that the executive director |
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give preference to applicants who: |
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(1) offer qualified apprenticeships in areas of this |
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state that are not designated as metropolitan statistical areas by |
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the United States Office of Management and Budget; and |
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(2) provide training and skills development in |
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emerging or developing occupational fields. |
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(i) The executive director shall issue a certificate to each |
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person certified under Subsection (f). The certificate must |
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confirm that the person is eligible to apply for a refund under this |
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section. |
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(j) A person must apply to the comptroller for a refund |
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under this section. The person must include with the application |
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the certificate issued to the person under Subsection (i) and any |
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other information the comptroller requires. |
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(k) Not later than September 1, 2024, the executive director |
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shall prepare and deliver to the governor, the lieutenant governor, |
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the speaker of the house of representatives, and the presiding |
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officer of each legislative standing committee with primary |
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jurisdiction over taxation a report that evaluates the effect of |
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the pilot program on the employment outcomes and earnings of |
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apprentices with respect to whom refunds are granted under the |
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pilot program under this section. The report must include a |
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recommendation regarding whether the pilot program should be |
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continued, expanded, or terminated. |
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(l) A person who applies for a refund under this section |
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shall provide to the executive director information the executive |
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director requests to prepare the report described by Subsection |
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(k). |
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(m) This section expires December 31, 2026. |
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SECTION 2. A person may apply for a refund under Section |
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151.4292, Tax Code, as added by this Act, only in connection with |
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apprentices first employed on or after the effective date of this |
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Act. |
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SECTION 3. The Texas Workforce Commission and the |
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comptroller of public accounts are required to implement this Act |
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only if the legislature appropriates money specifically for that |
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purpose. If the legislature does not appropriate money |
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specifically for that purpose, the commission and the comptroller |
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may, but are not required to, implement this Act using other |
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appropriations available for the purpose. |
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SECTION 4. This Act takes effect January 1, 2022. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1524 passed the Senate on |
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April 21, 2021, by the following vote: Yeas 27, Nays 4. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1524 passed the House on |
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May 24, 2021, by the following vote: Yeas 103, Nays 38, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |