For the purposes of determining new jobs training programs
established under Iowa Code chapter 260E eligible to receive supplemental new
jobs credit of 11/2 percent of gross wages from withholding, the following
criteria shall be met:
(1) Only those
new jobs training programs established by a 260E final agreement, approved by
the community college board of directors after June 30, 1996, and including a
provision for a supplemental new jobs credit from withholding from jobs created
under the agreement are eligible for the supplemental credit.
(2) For purposes of determining the average
county or average regional wage, the department shall calculate the average
county wage utilizing statistics compiled for the community economic betterment
program. The average county wage will be calculated utilizing the most recent
four quarters of historical wage averages available at the beginning of each
fiscal year. The regional average wage shall be calculated based on service
delivery areas as defined in Iowa Code section
84B.2. This average will be the
sum of the county averages divided by the number of counties in the
region.
(3) The department will
make available to the community colleges the averages at the beginning of each
state fiscal year for use in determining supplemental withholding credit
eligibility for that fiscal year.
(4) For the purposes of determining
eligibility for the supplemental credit, starting wages for a new job shall be
determined on a one-time basis by the community college as follows:
a. The employer shall agree, as a part of the
final agreement, to pay starting wages which are equal to or greater than the
county or regional average, whichever is lower.
b. Only those individual jobs for which the
starting wage is equal to or greater than the average county wage or average
regional wage, whichever is lower, are eligible for the supplemental new jobs
credit from withholding.
c. For
purposes of comparing starting wages to the county or regional average, the
community college shall reduce the annual gross wages to be paid for the job to
an hourly wage based upon a 40-hour workweek.
d. Such determination by the community
college shall be conclusive and the individual job shall thereafter be eligible
and may be used for the supplemental credit from withholding to fund the
supplemental project under the agreement.
e. Future annual changes in county or
regional averages shall not affect the eligibility of those jobs that have been
determined by the community college to be eligible at the time of final
agreement for a project.
(5) The community college may require the
employer to supply appropriate payroll records and projections to verify
eligibility of the supplemental credit.
This rule is intended to implement the provisions of 1996 Iowa
Acts, Senate File 2351, section 8, effective July 1, 1996, and does not affect
agreements included in Iowa Code section
15.326, New Jobs and Income Act,
Iowa Code section 15A.9, Quality Jobs Enterprise
Zone, or those agreements under Iowa Code chapter 260E, Iowa Industrial New
Jobs Training Program, which do not contain a provision for a supplemental new
jobs credit from withholding.
