5899-S AMS KAST CADE 027

SSB 5899 - S AMD 409

By Senators Kastama and Kilmer

ADOPTED 3/10/2010

    On page 1, line 8, after "section.", insert "New qualified employment positions filled by a new hire are not eligible for the credit under this section if the new hire has been, during the twelve months preceding the date of hire, an independent contractor providing essentially the same work to the eligible business by which they are hired. Persons claiming the credit must maintain records sufficient to show that the eligibility requirement in this section has been met."

EFFECT:   To receive a tax credit, a new hires may not be independent contractors to a business in the year proceeding the hiring.

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