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President Signs Jobs Bill Extending Section 179 Expensing Again

May 18, 2010

Certifies that they have not been employed for more than 40 hours during 60-day period before date of employment;

Is not employed by the employer to replace another employee of the employer unless the other employee separated voluntarily or for cause; and,
Is not related to a major owner of the business.

In addition to the tax forgiveness, the employer will receive a business tax credit of the lesser of $1,000 or 6.2% of wages paid during a 52 consecutive week period for each “retained worker” as follows:

• Retained Worker hired under the conditions qualifying for tax forgiveness;

• Employed for a period of not less than 52 consecutive weeks; and,

• Wages during last 26 weeks must be at least 80%.
 

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