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Indiana displaced worker tax credit. Provides that a taxpayer that hires an Indiana displaced worker is eligible to claim a credit against state tax liability if the taxpayer: (1) pays the worker at least the federal minimum wage; and (2) is not an affiliate, parent, or subsidiary of or successor in interest to the worker's previous employer. Provides that the credit is equal to 10% of the annual compensation due to the worker. Provides that if the taxpayer does not retain the worker for at least three years, the taxpayer must pay the amount of the credit to the state.
