40 Tex. Admin. Code § 839.16
(a) The maximum number of apprentices employed by a person who may be certified under this subchapter to apply to the comptroller for a tax refund in a calendar year is:
(2) up to six apprentices, provided at least half of those individuals are:
Source Note:The provisions of this §839.16 adopted to be effective October 3, 2022, 47 TexReg 6467.