Texas 2021 - 87th Regular

Texas House Bill HB4199 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R5763 RDS-D
2	2	By: Guillen H.B. No. 4199
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales and use tax refund pilot program for certain
8	8	persons who employ apprentices.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
11	11	by adding Section 151.4292 to read as follows:
12	12	Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS
13	13	WHO EMPLOY APPRENTICES. (a) In this section:
14	14	(1) "Executive director" means the executive director
15	15	of the Texas Workforce Commission.
16	16	(2) "Qualified apprenticeship" means an
17	17	apprenticeship program that is:
18	18	(A) certified as an industry-recognized
19	19	apprenticeship program by an entity determined to meet United
20	20	States Department of Labor criteria; or
21	21	(B) registered with the United States Department
22	22	of Labor and qualified to receive funding provided through the
23	23	Texas Workforce Commission under Chapter 133, Education Code.
24	24	(b) A person is eligible for a refund in the amount and under
25	25	the conditions provided by this section of the taxes paid under this
26	26	chapter during a calendar year if the person is certified by the
27	27	executive director under Subsection (f) and employs at least one
28	28	apprentice in a qualified apprenticeship position for at least
29	29	seven months during the calendar year. A person is not considered
30	30	to be employed in a qualified apprenticeship position for purposes
31	31	of this section after the earlier of:
32	32	(1) the fourth anniversary of employment in the
33	33	position; or
34	34	(2) the conclusion of the term of the apprenticeship
35	35	position.
36	36	(c) Subject to Subsections (d) and (e), the amount of the
37	37	refund for a calendar year in connection with each apprentice
38	38	described by Subsection (b) is $2,500.
39	39	(d) The total amount of the refund for a calendar year is
40	40	equal to the lesser of:
41	41	(1) the amount allowed under Subsection (c) for the
42	42	calendar year for each apprentice described by Subsection (b), not
43	43	to exceed the maximum number of apprentices provided by Subsection
44	44	(e); or
45	45	(2) the amount of sales and use taxes paid by the
46	46	person during the calendar year.
47	47	(e) The maximum number of apprentices in connection with
48	48	whom a person may receive a refund in a calendar year is:
49	49	(1) one; or
50	50	(2) not more than six if at least half of the
51	51	apprentices employed are:
52	52	(A) foster children who have transitioned or are
53	53	transitioning to independent living, as described in Section
54	54	264.121, Family Code;
55	55	(B) military veterans, as defined by Section
56	56	55.001, Occupations Code;
57	57	(C) military spouses, as defined by Section
58	58	55.001, Occupations Code; or
59	59	(D) women.
60	60	(f) A person may not apply for a refund under this section
61	61	unless the executive director certifies that the person is able to
62	62	employ apprentices in qualified apprenticeships. A person must
63	63	apply to the executive director to obtain certification. The
64	64	executive director shall create an application form for the
65	65	certification.
66	66	(g) The executive director may certify not more than 100
67	67	persons under Subsection (f) at any time. If the number of eligible
68	68	applicants exceeds the limit provided by this subsection, the
69	69	executive director shall select applicants for certification
70	70	according to rules adopted under Subsection (h).
71	71	(h) The executive director shall adopt rules that establish
72	72	merit-based criteria for selecting persons to certify from among
73	73	those who apply. The rules must require that the executive director
74	74	give preference to applicants who:
75	75	(1) offer qualified apprenticeships in areas of this
76	76	state that are not designated as metropolitan statistical areas by
77	77	the United States Office of Management and Budget; and
78	78	(2) provide training and skills development in
79	79	emerging or developing occupational fields.
80	80	(i) The executive director shall issue a certificate to each
81	81	person certified under Subsection (f). The certificate must confirm
82	82	that the person is eligible to apply for a refund under this
83	83	section.
84	84	(j) A person must apply to the comptroller for a refund
85	85	under this section. The person must include with the application
86	86	the certificate issued to the person under Subsection (i) and any
87	87	other information the comptroller requires.
88	88	(k) Not later than September 1, 2024, the executive director
89	89	shall prepare and deliver to the governor, the lieutenant governor,
90	90	the speaker of the house of representatives, and the presiding
91	91	officer of each legislative standing committee with primary
92	92	jurisdiction over taxation a report that evaluates the effect of
93	93	the pilot program on the employment outcomes and earnings of
94	94	apprentices with respect to whom refunds are granted under the
95	95	pilot program under this section. The report must include a
96	96	recommendation regarding whether the pilot program should be
97	97	continued, expanded, or terminated.
98	98	(l) A person who applies for a refund under this section
99	99	shall provide to the executive director information the executive
100	100	director requests to prepare the report described by Subsection
101	101	(k).
102	102	(m) This section expires December 31, 2026.
103	103	SECTION 2. A person may apply for a refund under Section
104	104	151.4292, Tax Code, as added by this Act, only in connection with
105	105	apprentices first employed on or after the effective date of this
106	106	Act.
107	107	SECTION 3. This Act takes effect January 1, 2022.