(a) The maximum number of apprentices employed by a person who may be certified under this subchapter to apply to the comptroller for a tax refund in a calendar year is:
  (1) one; or
  (2) up to six apprentices, provided at least half of those individuals are:
    (A) transitioning foster youth;
    (B) military veterans;
    (C) military spouses; or
    (D) women.
(b) The executive director may certify up to 100 persons in a calendar year.

Source Note: The provisions of this §839.16 adopted to be effective October 3, 2022, 47 TexReg 6467