Current through Register Vol. 48, No. 12, March 22, 2024
a) The
application submitted by the employer shall at a minimum include the following
information about the employer submitting the application:
1) The applicant name, address, email, and
telephone number;
2) key contact
name and title;
3) total number of
qualifying apprentices employed;
4)
employer industry by the North American Industry Classification
System;
5) Federal Employer
Identification Number (FEIN); and
6) Any other provisions or information the
Department determines necessary to facilitate the Department's
evaluation.
b) The
application submitted by the employer shall also include the following
information about the qualifying apprentices:
1) The name, age, residence address, and
taxpayer identification number of each qualifying apprentice employed by the
taxpayer during the taxable year;
2) the name of the school at which the
qualifying apprentice is enrolled; [P.A. 101-0207;
35 ILCS
5/229(g)]
3) The total amount of education expenses
incurred on behalf of the qualifying apprentices by the applicant, including
expenses incurred that do not qualify as education expenses to be
reimbursed;
4) The total amount of
qualified education expenses incurred with respect to each qualifying
apprentice; [P.A. 101-0207;
35 ILCS
5/229(g)] and
5) Any other provisions or information the
Department determines necessary to facilitate the Department's
evaluation.
c) The
applicant is responsible for the accuracy of all data, information and
documentation submitted to the Department.
d) Any materials or data made available or
received by any agent or employee of the Department from an applicant for, or a
recipient of a tax credit under Section 229(c) of the Act as amended by P.A.
101-207, that contain information that is exempt from disclosure under Section
7 of the Freedom of Information Act [5 ILCS
140/7] shall not be disclosed.
e) To aid an employer in claiming the
apprenticeship education expense credit, a school should provide to the
employer a written receipt documenting the apprenticeship education expenses
paid to the school by the employer on behalf of qualifying apprentices during
the school year. The written receipt should be provided to the employer on upon
request. When a school provides a written receipt to an employer, it should use
the form prescribed by the Department and include the following information:
1) the designated school year during which
the qualifying education expenses were paid;
2) the name and address of the
school;
3) the name and address of
the employer;
4) the name and
social security number of the qualifying apprentice or apprentices;
5) a list of education expense amounts paid
for tuition, book fees and lab fees during the school year; and
6) the total of all such education expenses
paid during the school year. All information contained on the written receipt
provided by a school is deemed confidential information for use as supporting
documentation of the apprenticeship education expense credit claimed and shall
not be used for any other purpose.
