Ala. Admin. Code r. 290-080-060-.01

Current through Register Vol. 43, No. 1, October 31, 2024

Section 290-080-060-.01 - Procedures for Obtaining a Workplace Education Tax Credit Certificate-Definitions

(1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the Alabama Department of Education pursuant to this act.

(2) BASIC SKILLS EDUCATION PROGRAM. An approved employer-provided or employer-sponsored education program that enhances basic skills of employees up to, and including, the twelfth grade functional level.

(3) COST OF EDUCATION. Direct instructional expenses incurred for, or relating to, instructors, materials, or equipment used in the qualifying program, or for supplies, textbooks, or salaries, including compensation paid to employees while participating in an approved basic skills education program.

(4) EMPLOYEE. An individual resident of Alabama who is employed for at least 24 hours per week by the employer seeking the tax credit and who has been continuously employed for at least 16 weeks.

(5) EMPLOYER. An individual or corporate business including, but not limited to, a subchapter "S" corporation that is subject to the state income tax.

(6) EMPLOYER-PROVIDED EDUCATION PROGRAM. An approved basic skills education program offered by the employer on the premises of the employer or on premises approved by the Alabama Department of Education.

(7) EMPLOYER-SPONSORED EDUCATION PROGRAM. A contractual arrangement with a school, college, university, adult basic skills education program, or other approved provider that offers an approved basic skills education program that is paid for by the employer.

(8) EMPLOYER-SPONSORED programs are further defined as being either EMPLOYER/STATE or EMPLOYER/NON-STATE. EMPLOYER/STATE programs are those programs wherein the employer contracts for educational services from a provider funded through the State Department of Education, Adult Education Program. These providers are required to comply with the provisions of the Alabama Program Plan for Adult Education and are monitored and evaluated by the State Department of Education. EMPLOYER/NON-STATE programs are educational services contracted through any provider who is not funded through the State Department of Education, Adult Education Program.

(9) BASIC SKILLS. Literacy and life skills necessary for an individual to function effectively in society. Workplace materials may be used as resources for teaching basic skills, but the thrust of the instruction must be toward literacy and life skills, not the content of the workplace materials.

(10) WORKPLACE EDUCATION TAX CREDIT CERTIFICATE. A single form is used as an application for designation of a program as being a State Department of Education approved basic skills education program and as the certificate used to document approval. This form is called the WORKPLACE EDUCATION TAX CREDIT CERTIFICATE. When certified, it may be used by the employer as documentation that the program in which the employer participated was approved by the State Department of Education.

Author: Dr. Bobby B. Dees

Ala. Admin. Code r. 290-080-060-.01

New Rule: Filed February 15, 1994; effective March 22, 1994.

Statutory Authority: Alabama Acts 93-907.