(a) There is hereby established the Kansas nonprofit apprenticeship grant program. The secretary is authorized to develop and administer the program to award grants to eligible nonprofit employers and eligible nonprofit healthcare employers that employ an apprentice pursuant to a registered apprenticeship agreement and in accordance with a registered apprenticeship plan for the purpose of covering administrative costs of registered apprenticeship programs, including program development costs, costs of meeting reporting obligations and other administrative costs. To be eligible for such grants, an eligible nonprofit employer or eligible nonprofit healthcare employer shall enter into an agreement with the secretary to employ an apprentice for at least the same period of time as provided under Kan. Stat. Ann. 2023 Supp. 74-50,231(a)(1) or (b), and amendments thereto, as applicable at the time the apprentice is employed, for an eligible employer to receive a tax credit. As provided for eligible employers by Kan. Stat. Ann. 2023 Supp. 74-50,231(b), and amendments thereto, the secretary may authorize employment of an apprentice for less than a full year.

(b) Grants shall be awarded by the secretary in an amount of up to $2,750 per apprenticeship per taxable year, as determined by the secretary and set forth in the agreement pursuant to subsection (d), not to exceed four successive years. Grants shall be limited to not more than 20 per eligible nonprofit employer or per eligible nonprofit healthcare employer per taxable year.

(c) The secretary shall develop application procedures, forms and grant award terms, conditions and criteria in accordance with the purposes of the grant program. The secretary shall consult with appropriate state agencies, institutions, nonprofit organizations and associations, private healthcare associations, nonprofit Kansas healthcare providers and other appropriate entities in developing the grant program and grant award criteria and priorities. Grants shall be awarded pursuant to an agreement with the eligible nonprofit employer or eligible nonprofit healthcare employer upon such terms and conditions as the secretary may require consistent with the purposes of the program. Such terms and conditions may include program development, employment or training goals in addition to specified employment requirements with respect to an apprentice or apprentices.

(d) There is hereby established in the state treasury the Kansas nonprofit apprenticeship grant program fund to be administered by the secretary of commerce. All moneys credited to such fund shall be used to provide grants for the administration of apprenticeship programs by eligible nonprofit employers and eligible nonprofit healthcare employers in the state of Kansas as provided by this section and the administration of such fund. All expenditures from such fund shall be made in accordance with the provisions of appropriation acts and upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of commerce or the secretary’s designee.

(e) Subject to appropriation acts, on July 1, 2023, and each July 1 thereafter, the director of accounts and reports shall transfer $2,500,000 from the state general fund to the Kansas nonprofit apprenticeship grant program fund. Any unencumbered balance in such fund at the end of a fiscal year shall remain credited to the fund for use in the succeeding fiscal year, except that such unencumbered balance at the end of the fiscal year to remain credited to the fund for use in the succeeding fiscal year shall not exceed $2,500,000. On June 30, 2024, and each June 30 thereafter, the director of accounts and reports shall transfer the amount, if any, of unencumbered moneys in the fund in excess of $2,500,000 to the state general fund. The amount of all tax credits issued to all eligible employers pursuant to Kan. Stat. Ann. 2023 Supp. 74-50,231, and amendments thereto, in addition to the amount of all grants issued pursuant to this section, shall not exceed a total aggregate amount of $10,000,000 in each taxable year, as provided by Kan. Stat. Ann. 2023 Supp. 74-50,231(d)(1), and amendments thereto.