1.604 -Credit for Employing Former Full-Employment Program Participants
Item
Description
FY2011
FY2012
FY2013
1.604
Credit for Employing Former Full-Employment Program Participants Employers who continue to employ former participants of the S.110(1) full employment program in non-subsidized positions are eligible to receive a tax credit equal to $100 per month for each month of non-subsidized employment, up to a maximum of $1,200 per employee, per year.
Origin: St. 1995, c. 5, S. 110(m)
Estimate: Expired
Expired
Expired
Expired
Key:
ORIGIN
IRC
Federal Internal Revenue Code (26 U.S.C.)
U.S.C
United States Code
M.G.L.
Massachusetts General Laws
Rev. Rul.; C.B.
Revenue Ruling; Cumulative Bulletin of the U.S. Treasury