Tax credits for hiring certain individuals.

Authors: Representative Christina Hale


Provides a tax credit against state tax liability for a small business that hires an eligible individual as a full-time employee in Indiana. Defines an "eligible individual" as a veteran, an individual who is at least 50 years of age, or an individual who has been totally unemployed for each of the 26 weeks preceding the hiring date. Specifies that the amount of the credit for hiring an eligible individual is the lesser of: (1) the amount of the unreimbursed training expenses incurred by the taxpayer in hiring the eligible individual; or (2) $1,000.