Section 109 Disability Employment Tax Credit Effective Date

The credit authorized in sections 47 and 52 shall be available for qualified employees with a disability who are hired after July 1, 2020 and shall be available for the tax year beginning on January 1, 2022 and for subsequent tax years.

This section, along with two others, establishes a tax credit for businesses that employ an individual with a disability for a minimum of eighteen consecutive months. This section is the effective date for the tax credit.