Allowing certain employers employing certain interns a credit against the State income tax, which may not exceed $1,000 for each eligible intern or 10% of the wages paid to each eligible intern, subject to certain limitations; requiring a certain employer to enter into a certain agreement with a certain higher education institution; providing that not more than $300,000 in tax credit certificates may be issued in any taxable year; requiring a report by the Comptroller on utilization of the tax credit by July 1, 2021; etc.
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( 10-746 )
Last Updated: 2/3/2020 2:35 PM