Allows credit against corporation business tax and gross income tax for employing persons with a developmental disability.

This bill allows taxpayers to claim a credit against their corporation business tax liability or gross income tax liability in the amount of 10 percent of salary and wages paid to an employee with a developmental disability. The credit is capped at $3,000 per employee, and the total credit is capped at $60,000 per taxpayer per year. The bill defines "employee with a developmental disability" as an employee of the taxpayer who has a developmental disability and is eligible for services from the Division of Developmental Disabilities in the Department of Human Services.

Allows credit against corporation business tax and gross income tax for employing persons with a developmental disability.

This bill allows taxpayers to claim a credit against their corporation business tax liability or gross income tax liability in the amount of 10 percent of salary and wages paid to an employee with a developmental disability. The credit is capped at $3,000 per employee, and the total credit is capped at $60,000 per taxpayer per year. The bill defines "employee with a developmental disability" as an employee of the taxpayer who has a developmental disability and is eligible for services from the Division of Developmental Disabilities in the Department of Human Services.