- (a) The Tax Refund Pilot Program for Certain Persons Who Employ Apprentices is jointly carried out by the comptroller, executive director, and the Agency.
- (b) The executive director shall provide certificates to eligible persons, in accordance with §§839.13 - 839.15 of this subchapter (relating to Eligibility for Persons Employing Apprentices; Application for Certification; and Certification of Eligibility). Such certificates must be included by eligible persons who apply for a tax refund with the comptroller in accordance with Texas Tax Code, §151.4292.
- (c) Subject to the limitations in subsection (d) of this section and §839.16(a) of this subchapter (relating to Limitations), the amount of the refund available to eligible persons in a calendar year in connection with each apprentice is $2,500.
(d) The total amount an eligible person may be refunded through the Tax Refund Pilot Program in a calendar year shall be equal to the lesser of:
- (1) the amount of sales and use taxes paid by the person during the calendar year; or
- (2) the amount listed in subsection (c) of this section for each eligible apprentice employed.
Source Note:The provisions of this §839.12 adopted to be effective October 3, 2022, 47 TexReg 6467.