Effective 1-1-2024. Sec. 4. To be eligible for the credit under this chapter, a taxpayer must employ an individual described in section 3(a) of this chapter who works at least an average of twenty (20) hours per week for the employer in a similar setting and at a rate that is comparable to other employees of the taxpayer who perform the same or similar tasks. As added by P.L.236-2023, SEC.68.
Eligibility requirements
Ind. Code § 6-3.1-38.3-4, under Chapter 38.3. Employment of Individuals with Disability Tax Credit.
Ind. Code § 6-3.1-38.3-4