(a)
- (1) A taxpayer seeking benefits under Acts 2017, No. 1042, must apply to the Department of Finance and Administration for approval into this program.
- (2) Application must be made on forms prescribed and approved by the department.
- (b) The United States Office of Apprenticeship shall determine if an employer's training program meets the qualifications pursuant to federal regulations governing labor standards for the registration of apprenticeable occupations under 29 C.F.R. § 29.1 et seq., as it existed on January 1, 1995.
- (c) The Arkansas Apprenticeship Coordination Steering Committee and the Division of Career and Technical Education shall determine if an employer's training program meets the qualifications as outlined above in 26 CAR § 68-101(2)(B) pursuant to an apprenticeship or work-based learning program.
(d)
(1) When an apprenticeship agreement has been reached in which an employer is to employ one (1) or more apprentices, the United States Office of Apprenticeship shall forward to the department copies of:
- (A) The apprenticeship agreement; and
- (B) Other pertinent documentation regarding the qualification of the registered apprenticeship.
(2) When an apprenticeship or work-based learning agreement has been reached in which an employer is to employ one (1) or more apprentices, the Division of Career and Technical Education shall forward to the department copies of:
- (A) The apprenticeship agreement; and
- (B) Other pertinent documentation regarding the qualification of an apprenticeship or work-based learning program.
- (e) After the department has been notified that the employer's training program meets the qualifications for a registered apprenticeship or an apprenticeship or work-based learning program, the necessary forms and instructions to be used in reporting annual wages paid to a qualified apprentice will be provided to the taxpayer.