Texas 2021 - 87th Regular

Texas Senate Bill SB1524 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 1524
	1	+	By: Hughes, et al. S.B. No. 1524
	2	+	(Guillen)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5	7		relating to a sales and use tax refund pilot program for certain
6	8		persons who employ apprentices.
7	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	10		SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
9	11		by adding Section 151.4292 to read as follows:
10	12		Sec. 151.4292. TAX REFUND PILOT PROGRAM FOR CERTAIN PERSONS
11	13		WHO EMPLOY APPRENTICES. (a) In this section:
12	14		(1) "Executive director" means the executive director
13	15		of the Texas Workforce Commission.
14	16		(2) "Qualified apprenticeship" means an
15	17		apprenticeship program that is:
16	18		(A) certified as an industry-recognized
17	19		apprenticeship program by an entity determined to meet United
18	20		States Department of Labor criteria; or
19	21		(B) registered with the United States Department
20	22		of Labor and qualified to receive funding provided through the
21	23		Texas Workforce Commission under Chapter 133, Education Code.
22	24		(b) A person is eligible for a refund in the amount and under
23	25		the conditions provided by this section of the taxes paid under this
24	26		chapter during a calendar year if the person is certified by the
25	27		executive director under Subsection (f) and employs at least one
26	28		apprentice in a qualified apprenticeship position for at least
27	29		seven months during the calendar year. A person is not considered
28	30		to be employed in a qualified apprenticeship position for purposes
29	31		of this section:
30	32		(1) after the earlier of:
31	33		(A) the fourth anniversary of employment in the
32	34		position; or
33	35		(B) the conclusion of the term of the
34	36		apprenticeship position; or
35	37		(2) if the person was employed in another position by
36	38		the employer immediately before beginning employment in the
37	39		apprenticeship position.
38	40		(c) Subject to Subsections (d) and (e), the amount of the
39	41		refund for a calendar year in connection with each apprentice
40	42		described by Subsection (b) is $2,500.
41	43		(d) The total amount of the refund for a calendar year is
42	44		equal to the lesser of:
43	45		(1) the amount allowed under Subsection (c) for the
44	46		calendar year for each apprentice described by Subsection (b), not
45	47		to exceed the maximum number of apprentices provided by Subsection
46	48		(e); or
47	49		(2) the amount of sales and use taxes paid by the
48	50		person during the calendar year.
49	51		(e) The maximum number of apprentices in connection with
50	52		whom a person may receive a refund in a calendar year is:
51	53		(1) one; or
52	54		(2) not more than six if at least half of the
53	55		apprentices employed are:
54	56		(A) foster children who have transitioned or are
55	57		transitioning to independent living, as described in Section
56	58		264.121, Family Code;
57	59		(B) military veterans, as defined by Section
58	60		55.001, Occupations Code;
59	61		(C) military spouses, as defined by Section
60	62		55.001, Occupations Code; or
61	63		(D) women.
62	64		(f) A person may not apply for a refund under this section
63	65		unless the executive director certifies that the person is able to
64	66		employ apprentices in qualified apprenticeships. A person must
65	67		apply to the executive director to obtain certification. The
66	68		executive director shall create an application form for the
67	69		certification.
68	70		(g) The executive director may certify not more than 100
69	71		persons under Subsection (f) at any time. If the number of eligible
70	72		applicants exceeds the limit provided by this subsection, the
71	73		executive director shall select applicants for certification
72	74		according to rules adopted under Subsection (h).
73	75		(h) The executive director shall adopt rules that establish
74	76		merit-based criteria for selecting persons to certify from among
75	77		those who apply. The rules must require that the executive director
76	78		give preference to applicants who:
77	79		(1) offer qualified apprenticeships in areas of this
78	80		state that are not designated as metropolitan statistical areas by
79	81		the United States Office of Management and Budget; and
80	82		(2) provide training and skills development in
81	83		emerging or developing occupational fields.
82	84		(i) The executive director shall issue a certificate to each
83	85		person certified under Subsection (f). The certificate must
84	86		confirm that the person is eligible to apply for a refund under this
85	87		section.
86	88		(j) A person must apply to the comptroller for a refund
87	89		under this section. The person must include with the application
88	90		the certificate issued to the person under Subsection (i) and any
89	91		other information the comptroller requires.
90	92		(k) Not later than September 1, 2024, the executive director
91	93		shall prepare and deliver to the governor, the lieutenant governor,
92	94		the speaker of the house of representatives, and the presiding
93	95		officer of each legislative standing committee with primary
94	96		jurisdiction over taxation a report that evaluates the effect of
95	97		the pilot program on the employment outcomes and earnings of
96	98		apprentices with respect to whom refunds are granted under the
97	99		pilot program under this section. The report must include a
98	100		recommendation regarding whether the pilot program should be
99	101		continued, expanded, or terminated.
100	102		(l) A person who applies for a refund under this section
101	103		shall provide to the executive director information the executive
102	104		director requests to prepare the report described by Subsection
103	105		(k).
104	106		(m) This section expires December 31, 2026.
105	107		SECTION 2. A person may apply for a refund under Section
106	108		151.4292, Tax Code, as added by this Act, only in connection with
107	109		apprentices first employed on or after the effective date of this
108	110		Act.
109	111		SECTION 3. The Texas Workforce Commission and the
110	112		comptroller of public accounts are required to implement this Act
111	113		only if the legislature appropriates money specifically for that
112	114		purpose. If the legislature does not appropriate money
113	115		specifically for that purpose, the commission and the comptroller
114	116		may, but are not required to, implement this Act using other
115	117		appropriations available for the purpose.
116	118		SECTION 4. This Act takes effect January 1, 2022.
117		-	______________________________ ______________________________
118		-	President of the Senate Speaker of the House
119		-	I hereby certify that S.B. No. 1524 passed the Senate on
120		-	April 21, 2021, by the following vote: Yeas 27, Nays 4.
121		-	______________________________
122		-	Secretary of the Senate
123		-	I hereby certify that S.B. No. 1524 passed the House on
124		-	May 24, 2021, by the following vote: Yeas 103, Nays 38, one
125		-	present not voting.
126		-	______________________________
127		-	Chief Clerk of the House
128		-	Approved:
129		-	______________________________
130		-	Date
131		-	______________________________
132		-	Governor