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this Section for qualified education expenses incurred by an employer on behalf of a qualifying apprentice shall be limited to $5,000,000 per calendar year. If applications for a greater amount are received, credits shall be allowed on a first-come first-served basis, based on the date on which each properly completed application for a certificate of eligibility is received by the Department. If more than one certificate is received on the same day, the credits will be awarded based on the time of submission for that particular day. (f) An employer may not sell or otherwise transfer a credit awarded under this Section to another person or taxpayer. (g) The employer shall provide the Department such information as the Department may require, including, but not limited to: (i) the name, age, and identification number of each qualifying apprentice employed by the taxpayer during the taxable year; (ii) the amount of qualified education expenses incurred with respect to each qualifying apprentice; and (iii) the name of the accredited training organization at which the qualifying apprentice is enrolled and the qualified education expenses are incurred. (h) On or before July 1 of each year, the Department shall report to the Governor and the General Assembly on the tax credit certificates awarded under this Section for the prior calendar year. The report must include: (1) the name of each employer awarded or allocated a SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468