Bill Text: TX SB1524 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to a sales and use tax refund pilot program for certain persons who employ apprentices.
Spectrum: Bipartisan Bill
Status: (Passed) 2021-06-07 - Effective on 1/1/22 [SB1524 Detail]
Download: Texas-2021-SB1524-Enrolled.html
S.B. No. 1524 |
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relating to a sales and use tax refund pilot program for certain | ||
persons who employ apprentices. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended | ||
by adding Section 151.4292 to read as follows: | ||
Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS | ||
WHO EMPLOY APPRENTICES. (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: | ||
(1) after the earlier of: | ||
(A) the fourth anniversary of employment in the | ||
position; or | ||
(B) the conclusion of the term of the | ||
apprenticeship position; or | ||
(2) if the person was employed in another position by | ||
the employer immediately before beginning employment in the | ||
apprenticeship position. | ||
(c) Subject to Subsections (d) and (e), the amount of the | ||
refund for a calendar year in connection with each apprentice | ||
described by Subsection (b) is $2,500. | ||
(d) The total amount of the refund for a calendar year is | ||
equal to the lesser of: | ||
(1) the amount allowed under Subsection (c) for the | ||
calendar year for each apprentice described by Subsection (b), not | ||
to exceed the maximum number of apprentices provided by Subsection | ||
(e); or | ||
(2) the amount of sales and use taxes paid by the | ||
person during the calendar year. | ||
(e) The maximum number of apprentices in connection with | ||
whom a person may receive a refund in a calendar year is: | ||
(1) one; or | ||
(2) not more than six if at least half of the | ||
apprentices employed are: | ||
(A) foster children who have transitioned or are | ||
transitioning to independent living, as described in Section | ||
264.121, Family Code; | ||
(B) military veterans, as defined by Section | ||
55.001, Occupations Code; | ||
(C) military spouses, as defined by Section | ||
55.001, Occupations Code; or | ||
(D) women. | ||
(f) A person may not apply for a refund under this section | ||
unless the executive director certifies that the person is able to | ||
employ apprentices in qualified apprenticeships. A person must | ||
apply to the executive director to obtain certification. The | ||
executive director shall create an application form for the | ||
certification. | ||
(g) The executive director may certify not more than 100 | ||
persons under Subsection (f) at any time. If the number of eligible | ||
applicants exceeds the limit provided by this subsection, the | ||
executive director shall select applicants for certification | ||
according to rules adopted under Subsection (h). | ||
(h) The executive director shall adopt rules that establish | ||
merit-based criteria for selecting persons to certify from among | ||
those who apply. The rules must require that the executive director | ||
give preference to applicants who: | ||
(1) offer qualified apprenticeships in areas of this | ||
state that are not designated as metropolitan statistical areas by | ||
the United States Office of Management and Budget; and | ||
(2) provide training and skills development in | ||
emerging or developing occupational fields. | ||
(i) The executive director shall issue a certificate to each | ||
person certified under Subsection (f). The certificate must | ||
confirm that the person is eligible to apply for a refund under this | ||
section. | ||
(j) A person must apply to the comptroller for a refund | ||
under this section. The person must include with the application | ||
the certificate issued to the person under Subsection (i) and any | ||
other information the comptroller requires. | ||
(k) Not later than September 1, 2024, the executive director | ||
shall prepare and deliver to the governor, the lieutenant governor, | ||
the speaker of the house of representatives, and the presiding | ||
officer of each legislative standing committee with primary | ||
jurisdiction over taxation a report that evaluates the effect of | ||
the pilot program on the employment outcomes and earnings of | ||
apprentices with respect to whom refunds are granted under the | ||
pilot program under this section. The report must include a | ||
recommendation regarding whether the pilot program should be | ||
continued, expanded, or terminated. | ||
(l) A person who applies for a refund under this section | ||
shall provide to the executive director information the executive | ||
director requests to prepare the report described by Subsection | ||
(k). | ||
(m) This section expires December 31, 2026. | ||
SECTION 2. A person may apply for a refund under Section | ||
151.4292, Tax Code, as added by this Act, only in connection with | ||
apprentices first employed on or after the effective date of this | ||
Act. | ||
SECTION 3. The Texas Workforce Commission and the | ||
comptroller of public accounts are required to implement this Act | ||
only if the legislature appropriates money specifically for that | ||
purpose. If the legislature does not appropriate money | ||
specifically for that purpose, the commission and the comptroller | ||
may, but are not required to, implement this Act using other | ||
appropriations available for the purpose. | ||
SECTION 4. This Act takes effect January 1, 2022. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1524 passed the Senate on | ||
April 21, 2021, by the following vote: Yeas 27, Nays 4. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1524 passed the House on | ||
May 24, 2021, by the following vote: Yeas 103, Nays 38, one | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |