| (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.
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