State Board Policy

DESCRIPTOR TERM: Certification of Basic Skills Training and/or Retraining for Tax Credit
CODE: 8500
ADOPTION DATE: November 17, 1989
REVISION: November 18, 2011

The local community or junior college that serves the employer will certify employers as eligible for tax credit if they provide for their employees basic skills training or retraining as prescribed by this law.

Administration procedures for the certification program will be developed by the appropriate community or junior college to ensure proper training is accomplished. These procedures will be in accordance with the requirements of the law and the policies of such community or junior college that serves the employer.

Legal Reference: 57-73-25