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DIGEST OF HB 1192 (Updated January 25, 2006 5:57 pm - DI 96)
Employee certification tax credit. Provides that when an employee receives certification of new knowledge or skills or that results in the payment of higher wages to the employee, the employer taxpayer is entitled to a tax credit against the employer's state tax liability for a taxable year if the employer pays certain qualified wages to the employee in the taxable year.