Alabama Administrative Code Chapter 290-080-060 — Special Programs I

290 Alabama State Board of Education

Ala. Admin. Code r. 290-080-060-.01 Procedures For Obtaining A Workplace Education Tax Credit Certificate-Definitions

(1) APPROVED BASIC SKILLS EDUCATION PROGRAM. A basic skills education program that has received written approval from the Alabama Department of Education pursuant to this act.

(2) BASIC SKILLS EDUCATION PROGRAM. An approved employer-provided or employer-sponsored education program that enhances basic skills of employees up to, and including, the twelfth grade functional level.

(3) COST OF EDUCATION. Direct instructional expenses incurred for, or relating to, instructors, materials, or equipment used in the qualifying program, or for supplies, textbooks, or salaries, including compensation paid to employees while participating in an approved basic skills education program.

(4) EMPLOYEE. An individual resident of Alabama who is employed for at least 24 hours per week by the employer seeking the tax credit and who has been continuously employed for at least 16 weeks.

(5) EMPLOYER. An individual or corporate business including, but not limited to, a subchapter "S" corporation that is subject to the state income tax.

(6) EMPLOYER-PROVIDED EDUCATION PROGRAM. An approved basic skills education program offered by the employer on the premises of the employer or on premises approved by the Alabama Department of Education.

(7) EMPLOYER-SPONSORED EDUCATION PROGRAM. A contractual arrangement with a school, college, university, adult basic skills education program, or other approved provider that offers an approved basic skills education program that is paid for by the employer.

(8) EMPLOYER-SPONSORED programs are further defined as being either EMPLOYER/STATE or EMPLOYER/NON-STATE. EMPLOYER/ STATE programs are those programs wherein the employer contracts for educational services from a provider funded through the State Department of Education, Adult Education Program. These providers are required to comply with the provisions of the Alabama Program Plan for Adult Education and are monitored and evaluated by the State Department of Education. EMPLOYER/ NON-STATE programs are educational services contracted through any provider who is not funded through the State Department of Education, Adult Education Program.

(9) BASIC SKILLS. Literacy and life skills necessary for an individual to function effectively in society. Workplace materials may be used as resources for teaching basic skills, but the thrust of the instruction must be toward literacy and life skills, not the content of the workplace materials.

(10) WORKPLACE EDUCATION TAX CREDIT CERTIFICATE. A single form is used as an application for designation of a program as being a State Department of Education approved basic skills education program and as the certificate used to document approval. This form is called the WORKPLACE EDUCATION TAX CREDIT CERTIFICATE. When certified, it may be used by the employer as documentation that the program in which the employer participated was approved by the State Department of Education.

History

• Author: Dr. Bobby B. Dees
• Authority: Alabama Acts 93-907.
• New Rule: Filed February 15, 1994; effective March 22, 1994.

Ala. Admin. Code r. 290-080-060-.02 Approved Basic Skills Education Programs

Approved basic skills education programs shall meet the following standards:

(1) Each program must have a written plan for instruction which includes, as minimum standards, the following:

(a) Literacy learning objectives shall be clearly stated.

(b) Instructional methods shall be described.

1. Methods shall be appropriate for adult learners.

2. Methods shall be appropriate for learning objectives.

(c) Content shall be described.

(d) Location of class shall be:

1. Designated in plan.

2. Conducive to learning.

(2) Classes shall:

(a) Meet at least weekly.

(b) Provide a minimum of four hours' instruction per week.

(3) Teachers shall be qualified as follows:

(a) Two years of college in a professional degree program; or

(b) An associate degree with a minimum of 6 semester or 9 quarter hours in communication, mathematics, English/ language arts, speech, reading, science, or social science; or

(c) Teaching at or below grade level 4, certified as a literacy tutor and affiliated with a community-based or volunteer literacy organization.

(4) Learners shall be evaluated.

(a) TABE, CASAS, WRAT, or SLOSSON tests shall be used for adults who can read.

(b) Teacher evaluation shall be used for non-readers.

(5) Learner progress shall be documented as follows:

(a) An initial evaluation shall be made on program entry.

(b) Follow-up evaluations shall be made at appropriate intervals.

(c) Progress may be shown by:

1. An increase in score between evaluations; or

2. Passing the General Educational Development (GED) test.

(6) Records shall be maintained which shall:

(a) List dates and times of individual attendance.

(b) List content presented.

(c) Identify teacher for each class meeting.

History

• Author: Dr. Bobby B. Dees
• Authority: Alabama Acts 93-907.
• New Rule: Filed February 15, 1994; effective March 22, 1994.

Ala. Admin. Code r. 290-080-060-.03 Participation Limits

Employee eligibility, beginning at initial program entry, is limited as follows:

(1) Non-readers will have 120 months of eligibility.

(2) Individuals initially assessed at or below grade level 4 will have 120 months of eligibility.

(3) Individuals initially assessed between grade levels 5 and 8 will have 80 months of eligibility.

(4) Individuals assessed between grade levels 9 and 12 will have 48 months of eligibility.

(5) Individuals who have a high school diploma or GED certificate and are assessed at or above grade level 12 are not eligible for participation.

(6) Participants must be at least 16 years of age and not currently enrolled in secondary schools.

History

• Author: Dr. Bobby B. Dees
• Authority: Alabama Acts 93-907.
• New Rule: Filed February 15, 1994; effective March 22, 1994.

Ala. Admin. Code r. 290-080-060-.04 Program Approval And Certificate Issuance

Procedures of application for an issuance of a WORKPLACE EDUCATION TAX CREDIT APPLICATION/CERTIFICATE are as follows:

(1) EMPLOYER/STATE programs.

(a) Employer shall submit APPLICATION/CERTIFICATE to:

1. Adult Education Program Supervisor; or

2. Executive Director, Alabama Foundation for Workplace Education.

(b) Supervisor or Executive Director shall:

1. Verify and certify participation in paragraph 10.

2. Forward APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program.

(c) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE.

2. If APPLICATION/CERTIFICATE is complete:

(i) Assign a certificate number.

(ii) Return the completed APPLICATION/CERTIFICATE to the employer.

3. If APPLICATION/CERTIFICATE is incomplete or incorrect:

(i) Return it to the employer.

(ii) Inform employer of reasons APPLICATION/ CERTIFICATE was not approved.

4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

(2) EMPLOYER-PROVIDED or EMPLOYER/NON-STATE programs.

(a) Employer shall submit APPLICATION/CERTIFICATE to the State Department of Education, Adult Education Program. A copy of the plan of instruction must accompany this certificate.

(b) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE and plan of instruction.

2. If APPLICATION/CERTIFICATE is complete and plan is acceptable:

(i) Note approval in paragraph 8.

(ii) Return APPLICATION/CERTIFICATE to employer along with approved plan of instruction.

3. If APPLICATION/CERTIFICATE is incomplete and/or plan is unacceptable:

(i) Note disapproval in paragraph 8.

(ii) Return APPLICATION/CERTIFICATE to employer along with:

(I) Disapproved plan of instruction.

(II) Reasons for disapproval.

4. NOTE: APPLICATION/CERTIFICATE is valid only for one tax year. A new APPLICATION/CERTIFICATE must be accomplished each year.

(c) At the end of the tax year, employer shall send the State Department of Education, Adult Education Program the following:

1. Original APPLICATION/CERTIFICATE with approval noted in paragraph 8.

2. Approved plan of instruction.

3. Documentation that the standards in Section II have been met.

(d) The State Department of Education shall:

1. Review the APPLICATION/CERTIFICATE and documentation.

2. If APPLICATION/CERTIFICATE is complete and documentation is adequate:

(i) Assign a certificate number.

(ii) Return the completed APPLICATION/CERTIFICATE to the employer.

3. If APPLICATION/CERTIFICATE is incomplete or incorrect and/or documentation is inadequate:

(i) Return APPLICATION/CERTIFICATE, plan of instruction, and documentation to the employer.

(ii) Inform employer of reasons APPLICATION/ CERTIFICATE was not approved.

History

• Author: Dr. Bobby B. Dees
• Authority: Alabama Acts 93-907.
• New Rule: Filed February 15, 1994; effective March 22, 1994.