"Qualified investment" means money directly expended for wages, workers' compensation insurance, unemployment insurance, and training expenses to employ a student to work or to allow a student to participate in an internship through a qualified school-to-career program. "Qualified school-to-career program" means a program that integrates school curriculum with job training, that encourages placement of students in jobs or internships that will teach them new skills and improve their school performance, and that is approved by:

• The Board of Education of the school district in which the program is operating;
• The State Board for Community Colleges and Occupational Education;
• The Division of Private Occupational Schools created pursuant to 23-60-703 C.R.S.; or
• The Colorado Commission on Higher Education.

Excess credits may be carried forward for a period of five years.

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