Beginning after the 2021 spring semester, an individual issued an Alabama bachelor’s level professional educator certificate in math, science, or computer science, upon completion of an alternative certification program pursuant to Section 16-23-3, may be eligible for the program if he or she satisfies all employment and teaching load requirements provided in subdivision (a)(3) of Section 16-5-54. The individual may only be reimbursed for tuition and mandatory instructional fees for not more than 12 semester credit hours of the college courses required for earning an alternative certificate in order to obtain a professional educator certificate in math, science, or computer science. The individual shall provide the State Department of Education and the commission with documentation concerning the cost incurred for the course work. These funds are considered income by the Internal Revenue Service, and recipients shall be made aware of that fact.