Alabama Administrative Code › Title 290 - ALABAMA STATE BOARD OF EDUCATION › Chapter 290-080-060 - SPECIAL PROGRAMS I › Section 290-080-060-.01 - Procedures for Obtaining a Workplace Education Tax Credit Certificate-Definitions

Current through Register Vol. 42, No. 9, June 28, 2024
(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
Statutory Authority
: Alabama Acts 93-907.