Section 99 Disability Employment Tax Credit Effective Date

The credit authorized in sections 24 and 27 shall be available for qualified employees with a disability who are hired after July 1, 2021 and shall be available for the tax year beginning on January 1, 2023 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.