261—20.2 (260G) Definitions.
“Accelerated career education program”  or “ACE”  means the program established pursuant to Iowa Code chapter 260G.
“Agreement” means a program agreement referred to in Iowa Code section 260G.3 between an employer and a community college.
“Allotment” means the distribution of job credits based upon need as determined by the community colleges.
“Community college” means a community college established under Iowa Code chapter 260C or a consortium of two or more community colleges.
“Employee” means a person employed in a program job.
“Employer” means a business or consortium of businesses engaged in interstate or intrastate commerce for the purposes of manufacturing, processing or assembling products; construction; conducting research and development; or providing services in interstate or intrastate commerce, but excluding retail services.
“Highly skilled job” means a job with a broadly based, high-performance skill profile including advanced computation and communication skills, technology skills and workplace behavior skills, and for which an applied technical education is required.
“IDED”  or “department”  means the Iowa department of economic development.
“IDED board” means the Iowa economic development board authorized under Iowa Code section 15.103.
“Participant” means an individual who is enrolled in an accelerated career education program at a community college.
“Participant position” means the individual student enrollment position available in an accelerated career education program.
“Program capital cost” means classroom and laboratory renovation, new classroom and laboratory construction, site acquisition or preparation.
“Program job” means a highly skilled job available from an employer pursuant to a program agreement.
“Program job credit” means a credit that an employer may claim against all withholding taxes due in an amount up to 10 percent of the gross program job wage of a program job position as authorized in an agreement between a community college and an employer.
“Program job position” means a job position which is planned or available for an employee by the employer pursuant to a program agreement.
“Program operating costs” means all necessary and incidental costs of providing program services.
“Program services” means services that include all of the following provided they are pursuant to a program agreement: program needs assessment and development, job task analysis, curriculum development and revision, instruction, instructional materials and supplies, computer software and upgrades, instructional support, administrative and student services, related school to career training programs, skill or career interest assessment services and testing and contracted services.
“Vertical infrastructure” means land acquisition and construction, major renovation and major repair of buildings, all appurtenant structures, utilities, site development and recreation trails. Vertical infrastructure does not include equipment; routine, recurring maintenance or operational expenses; or leasing of a building, appurtenant structure, or utility without a lease-purchase agreement.