Amended
IN
Senate
August 06, 2018 |
Amended
IN
Senate
July 05, 2018 |
Amended
IN
Assembly
May 02, 2017 |
Introduced by Assembly Members Quirk-Silva and Arambula |
February 16, 2017 |
(1)“Qualified employee” means an employee who is a member of a targeted group, as defined in subdivision (d) of Section 51 of the Internal Revenue Code, relating to members of targeted groups, and who has worked 500 or more hours for the qualified employer.
(2)
(3)“Qualified first-year wages” means, with respect to any qualified employee, qualified wages attributable to service rendered during the one-year period beginning with the day the qualified employee begins work for the qualified employer. “Qualified first-year wages” does not include the first five thousand dollars ($5,000) of wages attributable to service rendered during that one-year period.
(4)“Qualified wages” means wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code.
(c)The
(d)In
(e)If Section 51 of the Internal Revenue Code, relating to amount of credit, is repealed, the Employment Development Department shall continue to issue certifications pursuant to the requirements of Section 51 of the Internal Revenue
Code, relating to amount of credit, for the purposes of this section.
(f)For purposes of complying with Section 41, the Legislature finds and declares that many Californians struggle to find work due to their personal history. As such, this credit would provide businesses with credits and an incentive to hire individuals who have employment barriers in the workforce.
(1)“Qualified employee” means an employee who is a member of a targeted group, as defined in subdivision (d) of Section 51 of the Internal Revenue Code, relating to members of targeted groups, and who has worked 500 or more hours for the qualified employer.
(2)
(3)“Qualified first-year wages” means, with respect to any qualified employee, qualified wages attributable to service rendered during the one-year period beginning with the day the qualified employee begins work for the qualified employer. “Qualified first-year wages” does not include the first five thousand dollars ($5,000) of wages attributable to service rendered during that one-year period.
(4)“Qualified wages” means wages subject to withholding under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code.
(c)The
(d)In
(e)If Section 51 of the Internal Revenue Code, relating to amount of credit, is repealed, the Employment Development Department shall continue to issue certifications pursuant to the requirements of Section 51 of the Internal Revenue Code, relating to
amount of credit, for the purposes of this section.
(f)For purposes of complying with Section 41, the Legislature finds and declares that many Californians struggle to find work due to their personal history. As such, this credit would provide businesses with credits and an incentive to hire individuals who have employment barriers in the workforce.