PURPOSE: The Department of Economic Development, Division of Workforce Development has the responsibility to administer the Individual Training Account Program and to approve or disapprove applications for this program. This rule sets out the goals of the program and establishes guidelines for a business’ eligibility for benefits under this program.

1. (1) The Individual Training Account Program provides assistance to eligible businesses located in Missouri for the training or retraining activities designed to upgrade skills of current or potential employees.

   1. (A) Through educational programs, businesses are reimbursed in the form of tax credits for costs associated with upgrade training to prepare existing or potential employees for higher skilled positions.
   2. (B) A special emphasis shall be placed on trainees with obsolete or inadequate job skills.
   3. (C) Job training programs shall attempt to prepare employed workers for positions that remain unfilled or that may be created by current or potential employers.
2. (2) In order to be eligible to receive assistance through the Individual Training Account Program, an employer must apply to the Division of Workforce Development

3. (DWD) using forms prescribed by the DWD and providing all information required. An employer also must be liable for taxes incurred pursuant to the provisions of Chapter 143, RSMo (income tax) or Chapter 148, RSMo (taxation of financial institutions), and must be located within a distressed community as defined by section 135.530, RSMo to be eligible for participation in the program.

   1. (A) The DWD may approve or disapprove an application based on its economic impact on the community and its eligible employees. Factors to be considered before approving an application include, but are not limited to:

      1. 1. The type of industry requesting assis-

tance;

1. 2. The company’s total employment his-

tory in Missouri during the previous three (3) years prior to the time of application;

1. 3. The occupations, job duties and

requirements, and respective wage rates; and

1. 4. The type of training and the reason-

ableness of the training costs.

1. (B) If the business is covered by a collective bargaining agreement, no training project will be approved without written consultation from the appropriate local labor organization.

   1. 1. The employer shall send a request for

written comments by certified mail, return receipt requested, to the bargaining agent for the appropriate local labor organization. The request shall specify that, if no comments are received by the DWD within fifteen (15) days of the bargaining agent’s receipt of the request, the employer will assume the bargaining agent consents to the proposed training.

1. 2. An employee that is promoted into a

job that replaces or supplants an existing employee engaged in an authorized work stoppage is not eligible for the program.

1. 3. An employee that is promoted into an

occupation affected by an active layoff at the time of application or up to three hundred sixty-five (365) days prior to application, is not eligible for the program.

AUTHORITY: sections 620.1400, 620.1410, 620.1440 and 620.1460, RSMo Supp. 1999.* Original rule filed March 15, 2000, effective Oct. 30, 2000. *Original authority: 620.1400, RSMo 1998; 620.1410, RSMo 1998; 620.1440, RSMo 1998; 620.1460, RSMo 1998.