15.365  Payroll expenditure refund.

1.  An employer who employs a participant in a certified school-to-career program may claim a refund of twenty percent of the employer's payroll expenditures for each participant in the certified program. The refund is limited to the first four hundred hours of payroll expenditures per participant for each calendar year the participant is in the certified program, not to exceed three years per participant.

2.  To receive a refund under subsection 1 for a calendar year, the employer shall file the claim by July 1 of the following calendar year. The claim shall be filed on forms provided by the department of economic development and the employer shall provide such information regarding the employer's participation in a certified school-to-career program as the department may require. Forms should be designed such that claims for refunds for more than one participant may be made on a single form.

3.  For each fiscal year of the fiscal period beginning July 1, 1999, and ending June 30, 2004, there is appropriated up to five hundred thousand dollars annually from the general fund of the state to the department of economic development to pay refunds under this section. If the amount appropriated in a fiscal year is insufficient to pay all refund claims for the calendar year in full, each claimant shall receive a proportion of the claimant's refund claim equal to the ratio of the amount appropriated to the total amount of refund claims. Any unpaid portion of a claim shall not be paid from a subsequent fiscal year appropriation.

4.  The department of economic development shall consult with the department of revenue and finance for purposes of this section. The department of economic development shall adopt rules as deemed necessary to carry out the purposes of the certified school-to-career program.

Section History: Recent form

  98 Acts, ch 1225, §19, 40


  Reduced appropriation for fiscal years beginning July 1, 1999, and July 1, 2000, for paying refunds under this section; 99 Acts, ch 197, §18; 2000 Acts, ch 1214, §11, 58; 2000 Acts, ch 1230, §34

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