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DIGEST OF INTRODUCED BILL
Employer tax credit for report card conferences. Provides a tax credit against state tax liability to an employer that allows an employee to attend a parent teacher conference for the purpose of discussing a report card of the employee's child when the employee is otherwise scheduled to be on duty. Provides that the amount of the tax credit is $50 for each parent teacher conference attended by an employee during the taxable year, limited to three parent teacher conferences per employee per taxable year.