MISSISSIPPI LEGISLATURE

1997 Regular Session

To: Education; Appropriations

By: Representative Scott (80th)

AN ACT TO ESTABLISH THE MISSISSIPPI SUMMER YOUTH SCHOOL-TO-WORK TRANSITION PROGRAM; TO PROVIDE FOR ADMINISTRATION OF THE PROGRAM BY THE DEPARTMENT OF EDUCATION; TO ESTABLISH A COUNCIL TO DEVELOP GUIDELINES FOR THE PROGRAM; TO ALLOW AN INCOME TAX CREDIT TO ANY EMPLOYER THAT PARTICIPATES IN THE SUMMER YOUTH SCHOOL-TO-WORK TRANSITION PROGRAM; AND FOR RELATED PURPOSES. 

WHEREAS, there is a growing realization that the ability of the United States to occupy a leading competitive position in the emerging global economy hinges largely on ensuring that the nation's work force is properly prepared; and

WHEREAS, improved and changing technologies in business and industry require Mississippi's workers to have greater skills to solve complex problems, think critically, make important decisions and communicate effectively; and

WHEREAS, employers frequently report that a significant number of today's youth and adults exhibit serious educational deficiencies and are ill-equipped to perform effectively in the workplace; and

WHEREAS, leaders in business, education and government are seeking ways to upgrade workers' skills and bridge the gap between school and employment; and

WHEREAS, a program is needed in Mississippi to allow students to combine meaningful work experience and guided learning opportunities within an industry or occupation and to provide a structured linkage between classroom learning and employment; NOW, THEREFORE,

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. This act shall be known and may be cited as the "Mississippi Summer Youth School-to-Work Transition Program."

SECTION 2. A Summer Youth School-to-Work Transition Program is established within the State Department of Education to improve and facilitate students' transition from school to work by fostering partnerships among high schools, community/junior colleges, employers, labor organizations and communities. The program is specifically intended to:

(a) Provide students with paid work-based learning in skilled occupations that lead to high skill employment and offer opportunities for career advancement through the development of citizenship competencies;

(b) Provide structured instruction in the development of citizenship skills and employability skills referenced in the National Secretary Commission On Achieving Necessary Skills;

(c) Expand the range of skilled occupations available to students to explore as career options;

(d) Improve a student's ability to use academic and occupational skills in the workplace;

(e) Improve a student's qualifications for work-based learning, apprenticeship or other highly-skilled training programs and the opportunity to obtain secondary and postsecondary credit for those experiences;

(f) Involve representatives of business, industry and labor in planning, developing and evaluating the program, including designing the work-experience curriculum;

(g) Expand employers' interest in and willingness to invest in training students for work;

(h) Seek to improve students' academic proficiency in areas of mathematics, science, history, geography and English;

(i) Where appropriate, use information gained through summer school-to-work transition projects to modify existing secondary and postsecondary curricula to accommodate the changing needs of the workplace; and

(j) Insure that student experiences at the work site include high-quality, supervised learning opportunities that foster team-based learning, resource management, time management, systems approach to technology, attendance, social interaction and organizational structure.

SECTION 3. A Youth School-to-Work Advisory Council is established. The council shall be composed of the following members:

(a) Governor's Education Liaison;

(b) Director of the State Board for Community and Junior Colleges;

(c) Commissioner of Higher Education;

(d) Executive Director of the Department of Economic and Community Development;

(e) Executive Director of the Mississippi Employment Security Commission;

(f) President of the Mississippi Education Association;

(g) President of the Mississippi Parent/Teacher Association;

(h) Two (2) representatives of small business, two (2) representatives of labor and two (2) representatives of industry, all appointed by the Associate State Superintendent for Vocational and Technical Education; and

(i) Three (3) other persons appointed by the Associate State Superintendent for Vocational and Technical Education.

Each member listed in paragraphs (a) through (g) may designate a representative to serve in his or her place on the council.

The council shall develop guidelines, procedures and policies to implement school-to-work transition programs throughout the state. The council shall identify waivers necessary to accomplish its objective and shall make recommendations to the Governor and the Legislature with respect to the budget and personnel necessary for the Department of Education to implement school-to-work transition programs. Not later than January 31 of each year, the council shall submit a report to the Governor and the Legislature describing its activities during the previous calendar year to implement, expand and evaluate school-to-work transition programs.

SECTION 4. (1) Participation in school-to-work programs is limited to persons not less than sixteen (16) and not more than twenty-one (21) years of age who are enrolled, or during the previous twelve (12) months have been enrolled, in a secondary school, postsecondary school or institution of higher learning. At least fifty-one percent (51%) of the participants must be members of households whose annual family income is less than the federal poverty level as defined by the Office of Management and Budget and revised annually.

(2) With respect to nonprofit businesses and industries who provide jobs to student participants in the programs:

(a) The student shall not replace any full-time employee nor shall the number of hours worked by any full-time employee be reduced because of the job placement of the student.

(b) The business or industry shall provide a mentor to supervise the work experience of the student.

(3) With respect to for-profit businesses and industries who provide jobs to student participants in the program:

(a) The student shall not replace any full-time employee nor shall the number of hours worked by any full-time employee be reduced because of the job placement of the student.

(b) The business or industry shall provide a mentor to supervise the work experience of the student.

(c) The wage paid to the student shall not exceed the wage of a full-time worker performing like work.

(d) The business or industry will be reimbursed up to forty percent (40%) of the salary paid to a student worker in an approved job and pay scale.

SECTION 5. (1) A twenty-five percent (25%) income tax credit shall be granted to any employer hiring students under the Mississippi Summer Youth School-to-Work Transition Program. Credit is applied to the cost of training and paying wages to the students who work under this program. This cost is the net cost amount remaining after deducting any reimbursements provided to the employer under the program. A deduction shall not be allowed for any expenses which serve as the basis for an income tax credit. The credits allowed under this section shall not be used by any business enterprise or corporation other than the business enterprise actually qualifying for the credits.

(2) The credit shall not exceed fifty percent (50%) of the income tax liability in a tax year and may be carried forward for the five (5) successive years if the amount allowable as credit exceeds the income tax liability in a tax year; however, thereafter, if the amount allowable as a credit exceeds the tax liability, the amount of excess shall not be refundable or carried forward to any other taxable year.

(3) Employers shall be certified as eligible for the tax credit by the State Department of Education and the State Tax Commission.

SECTION 6. This act shall take effect and be in force from and after its passage.