Bill > A05506

This bill establishes a tax credit for employers who hire individuals who have successfully completed a judicial diversion substance abuse treatment program or graduated from drug court. The credit is worth $3,000 for the first year of employment and an additional $1,000 if the individual remains employed for a second year. The credit can be used to offset the employer's state tax liability, but cannot reduce the tax owed to less than a certain minimum amount. The bill also requires the state tax department to issue an annual report on the utilization of this credit and similar credits for hiring individuals who have completed drug treatment or diversion programs.