03 STEM – Definition applicable to degrees awarded prior to January 1, 2020 A.

For degrees awarded prior to January 1, 2020, a STEM degree means an associate 18-125 Chapter 812 page 2 or bachelor’s degree with a major (or if no major is awarded, an equivalent concentration) as recognized by the participant’s accredited community college, college, or university limited to the following courses of study: 1. Animal, food, or plant science; archeology; biology; chemistry; computer and information sciences; environmental science; physics/physical, earth, or marine sciences; or registered nursing/nursing sciences; 2. Aeronautical engineering; architectural engineering technology; biotechnology; clinical or medical technologies; communications technology; computer technology; construction engineering technology; drafting and design technology; automotive technology; electrical and electrical engineering technology; electromechanical engineering technology; science technology; or telecommunications technology; 3. Chemical, civil, construction, electrical, forest, industrial, mechanical, naval, or surveying engineering; 4. Economics, mathematics, or statistics; or 5. Any degree listed on the United States Department of Homeland Security, Immigration and Customs Enforcement STEM Designated Degree Program List. B. Any degree awarded prior to January 1, 2020, that is considered a STEM degree pursuant to this section will continue to qualify for STEM-degree treatment after December 31, 2019, regardless of whether the taxpayer had previously treated the degree as a STEM degree.