Passed BothConf. Cmte
- Income Tax Credit - Small Businesses - Student Interns and Apprentices
- Sponsored by
- Delegates Rose, Buckel, Corderman, Hornberger, Krebs, Malone, McComas, Reilly, and Shoemaker
- In the House - Hearing 3/08 at 1:00 p.m.
- Fiscal and Policy Note
Allowing a credit against the State income tax for certain small businesses that hire high school or college interns or apprentices under certain circumstances; providing that the credit may not exceed $7,500 for any taxable year; requiring a small business to submit certain documentation to qualify for the credit; providing that certain organizations exempt from taxation may receive the credit as a refund under certain circumstances; applying the Act to all taxable years beginning after December 31, 2018; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2019
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Last Updated: 2/3/2020 2:31 PM