Introduced Senate Bill (S)

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DIGEST

New employer tax credit. Reduces from ten to one the number of qualified employees that a corporation or pass through entity must employ in order to qualify for the new employer tax credit. Excludes an individual hired as a seasonal worker from the definition of "qualified employee". Extends the new employer tax credit through 2018. New employer tax credit. Reduces from ten to one the number of qualified employees that a corporation or pass through entity must employ in order to qualify for the new employer tax credit. Excludes an individual hired as a seasonal worker from the definition of "qualified employee". Extends the new employer tax credit through 2018.