S.2515

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.