Employers
GED Employer Tax Credits and Employee Tuition Discounts
Kentucky Adult Education created a number of incentives to encourage more adults to get a GED. Employers can earn a state income tax credit and employees who earn a GED can receive tuition discounts for up to four semesters at one of Kentucky's public colleges or universities.
Who is eligible? Full-time employees who enter a learning contract with the adult education program and their employer are eligible to participate. Employees must earn their GED within one year of initiating the learning contract to receive tuition discounts. Employers must provide employees with paid release time for GED study to be eligible for the tax credit.
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GED Incentives' Requirements |
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The employee:
- must have been out of secondary school for at least three years;
- must develop and complete a learning contract (DAEL 29); and
- must spend a minimum of five hours per week studying for the GED.
The employer:
- must sign and abide by a learning contract (DAEL 29); and
- must allow the employee a minimum of five hours per week paid release time to study for the GED.
The adult education program:
- must develop and sign a learning contract (DAEL 29);
- must maintain and file attendance records (DAEL 30);
- must provide appropriate assessment and instruction; and
- must complete and file the final report (DAEL 31).
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Required Documents |
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The Learning Contract (DAEL 29) (38K DOC)-- No later than 10 days after the final signature is obtained on the learning contract, the local adult education program submits a copy to the employee, the employer, and DAEL, retaining the original contract. The original contract must be retained for three years following the employee’s completion of the program.
The Attendance Record (DAEL 30) (28K DOC)--The local adult education program submits monthly attendance reports to DAEL and the employer. The program uses sign-in and sign-out sheets to verify the information; maintains these sheets for three years, and provides copies to DAEL upon request.
The Final Report (DAEL 31) (80K DOC)--No later than 10 days after the final report is created, the local adult education program submits a copy to the employee, the employer, Revenue Cabinet, and Kentucky Adult Education, retaining the original report.
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Questions or further information contact: |
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B.J. Helton, Kentucky Adult Education, 502-573-5114, ext. 102; e-mail: bj.helton@ky.gov.
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