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1998 SESSION

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HB 194 Employees with disabilities tax credit.

Introduced by: John S. Reid | all patrons    ...    notes | add to my profiles

SUMMARY:

Employees with disabilities tax credit. Provides a two-year tax credit to an employer equal to 20 percent of the first $6,000 in wages paid annually to an otherwise qualified employee with a disability. The credit applies to employees who have completed or are completing rehabilitative services from the Department of Rehabilitative Services, the Department for the Visually Handicapped or the U. S. Department of Veterans' Affairs. Individuals will be certified to the Department of Taxation by the Department of Rehabilitative Services. The credit will be available for taxable years beginning on and after January 1, 1999, and will end December 31, 2002.


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