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1.604 -Credit for Employing Former Full-Employment Program Participants

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
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: Not Active	Expired	Expired	Expired	Not Active	Not Active

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
ESTIMATES	All estimates are in $ millions.