Bill > A479

Introduced Session

This bill allows corporation business tax and gross income tax credits to businesses that employ qualified persons with developmental disabilities. The amount of each credit would be equal to 40 percent of the first $6,000 of wages paid to the qualified person with a developmental disability, a maximum of $2,400 per qualified person with a developmental disability. A qualified person with a developmental disability is defined in the bill as a person who: (1) has a severe, chronic disability, which: (a) is attributable to a mental or physical impairment or combination of mental or physical impairments; (b) is manifest before age 22; (c) is likely to continue indefinitely; (d) results in substantial functional limitations in an area of major life activity; and (e) reflects the need for a combination and sequence of special interdisciplinary or generic care, treatment, or other services which are of lifelong or extended duration and are individually planned and coordinated; or (2) has severe disabilities attributable to an intellectual disability, autism, cerebral palsy, epilepsy, spina bifida, or other neurological impairments. These State tax credits are modeled on the federal Work Opportunity Tax Credit (WOTC), which encourages employers to hire targeted groups of employees, including certain persons with developmental disabilities. Under the federal WOTC, employers may claim a federal tax credit of up to 40 percent of the first $6,000 earned by the employee, or $2,400. According to the sponsor, the tax credits allowed under this bill would encourage businesses to employ qualified persons with developmental disabilities, who often face barriers to employment.

AI Summary

Committee Categories

Bill Moen (D)*,  Carol Murphy (D)*,  Brandon Umba (R)*,  Daniel Benson (D),  Jim Kennedy (D), 

Reported and Referred to Assembly Commerce and Economic Development Committee (on 06/09/2022)

Official Document