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1997 SESSION
979830300Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-339.4 as follows:
§ 58.1-339.4. Income tax credit for employing certain individuals.
For taxable years beginning on and after January 1, 1997, any taxpayer shall be entitled to a credit against the income tax levied pursuant to §§ 58.1-320 and 58.1-400 of an amount equal to ten percent of the first $5,000 of wages paid to an individual who is employed through the Experienced Works Staffing Service Program.