(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.

Source Note: The provisions of this §839.12 adopted to be effective October 3, 2022, 47 TexReg 6467