Employers permission to request a refund of special assessments for employee training

This bill allows small employers in Minnesota with 100 or fewer employees to request refunds of special assessment fees they pay into the state workforce development fund. The refunded money must be used specifically to train current entry-level employees or provide training that leads to higher salaries or career advancement opportunities within the company. Employers must also ensure that all training is conducted for Minnesota-based employees. The bill requires the state workforce development commissioner to submit annual reports to legislative committees by January 15 each year, detailing the fund's balance and the total amounts collected and refunded.