Encouraging employers to promote and support workers' educational attainment (Jinkins, Steele, Chapman)

Provides a business and occupation tax credit and a
public utility tax credit to small and medium employers for
contributions made to their employees' educational expenses.
Requires the department of revenue to keep a running
total of credits approved for each calendar year.
Requires the application for the tax credits to be
submitted to the department before making a contribution to
qualified educational expenses.
Expires January 1, 2029.

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