Credit for employment of eligible teacher
Sec. 2. Subject to the limitation established in sections 4 and 5 of
this chapter, a taxpayer that employs an eligible teacher in a qualified
position during a school summer recess is entitled to a tax credit
against his state income tax liability as provided for under section 3
of this chapter.
As added by P.L.51-1984, SEC.1.
Last modified: May 28, 2006