Allows corporation business tax and gross income tax credits to businesses employing certain persons with developmental disabilities.

Summary

The bill lets corporations and individuals claim a credit equal to 40% of the first $6,000 in wages paid to a qualified person with a developmental disability, up to $2,400 per employee. Credits are limited to 50% of the tax owed and cannot be used if the wages are already counted for another state credit. The measure aims to encourage employment opportunities for people with severe developmental disabilities.

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