Procedures of application for an issuance of a WORKPLACE EDUCATION TAX CREDIT APPLICATION/CERTIFICATE are as follows:

1. (1) EMPLOYER/STATE programs.

   1. (a) Employer shall submit APPLICATION/CERTIFICATE to:

      1. 1. Adult Education Program Supervisor; or
      2. 2. Executive Director, Alabama Foundation for Workplace Education.

   2. (b) Supervisor or Executive Director shall:

      1. 1. Verify and certify participation in paragraph 10.
      2. 2. Forward APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program.

   3. (c) The State Department of Education shall:

      1. 1. Review the APPLICATION/CERTIFICATE.

      2. 2. If APPLICATION/CERTIFICATE is complete:

         1. (i) Assign a certificate number.
         2. (ii) Return the completed APPLICATION/CERTIFICATE to the employer.

      3. 3. If APPLICATION/CERTIFICATE is incomplete or incorrect:

         1. (i) Return it to the employer.
         2. (ii) Inform employer of reasons APPLICATION/ CERTIFICATE was not approved.
      4. 4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

2. (2) EMPLOYER-PROVIDED or EMPLOYER/NON-STATE programs.

   1. (a) Employer shall submit APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program. A copy of the plan of instruction must accompany this certificate.

   2. (b) The State Department of Education shall:

      1. 1. Review the APPLICATION/CERTIFICATE and plan of instruction.

      2. 2. If APPLICATION/CERTIFICATE is complete and plan is acceptable:

         1. (i) Note approval in paragraph 8.
         2. (ii) Return APPLICATION/CERTIFICATE to employer along with approved plan of instruction.

      3. 3. If APPLICATION/CERTIFICATE is incomplete and/or plan is unacceptable:

         1. (i) Note disapproval in paragraph 8.

         2. (ii) Return APPLICATION/CERTIFICATE to employer along with:

            1. (I) Disapproved plan of instruction.
            2. (II) Reasons for disapproval.
      4. 4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

   3. (c) At the end of the tax year, employer shall send the State Department of Education, Adult Education Program the following:

      1. 1. Original APPLICATION/CERTIFICATE with approval noted in paragraph 8.
      2. 2. Approved plan of instruction.
      3. 3. Documentation that the standards in Section II have been met.

   4. (d) The State Department of Education shall:

      1. 1. Review the APPLICATION/CERTIFICATE and documentation.

      2. 2. If APPLICATION/CERTIFICATE is complete and documentation is adequate:

         1. (i) Assign a certificate number.
         2. (ii) Return the completed APPLICATION/CERTIFICATE to the employer.

      3. 3. If APPLICATION/CERTIFICATE is incomplete or incorrect and/or documentation is inadequate:

         1. (i) Return APPLICATION/CERTIFICATE, plan of instruction, and documentation to the employer.
         2. (ii) Inform employer of reasons APPLICATION/ CERTIFICATE was not approved.

Author: Dr. Bobby B. Dees

Statutory Authority: Alabama Acts 93-907.

History: New Rule: Filed February 15, 1994; effective March 22, 1994.