(Credit Expires After 2025 Tax Year Unless extended.) Rulemaking Authority; Annual Report.

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Section 40-18-423

(Credit expires after 2025 tax year unless extended.) Rulemaking authority; annual report.

(a) The Alabama Office of Apprenticeship, under the direction of the Workforce Development Division of the Department of Commerce, with the consultation of the Board of Trustees of the Alabama Community College System or its designee, may adopt any rules necessary to establish standards for participation and eligibility and to implement and administer this article. The Alabama Office of Apprenticeship shall consult with the Department of Revenue to coordinate implementation and administration of this article.

(b) The Alabama Office of Apprenticeship shall provide an annual report to the Chair of the House Ways and Means Education Committee and the Chair of the Senate Finance and Taxation Education Committee to account for the effectiveness of the apprenticeship program under this article.

(Act 2016-314, p. 784, §4; Act 2019-506, §8.)


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