SECTION 839.16. Limitations

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(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

                    
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