1.1.................... moves to amend H.F. No. 532 as follows:
1.2Page 2, line 5, delete "had"
1.3Page 2, line 25, delete "paragraphs (b) to (d)" and insert "this subdivision"
1.4Page 2, line 35, after the period, insert "If the credit for a taxable year exceeds the
1.5liability for tax under this chapter, the excess may not be carried over to a subsequent
1.6taxable year."
1.7Page 2, after line 35, insert:
1.8"(f) A qualified employer may claim the credit available under paragraph (b), (c), or
1.9(d) either for the taxable year in which the qualified employee is hired or for the taxable
1.10year immediately following the year in which the qualified employee was hired, but the
1.11qualified employer may not claim the credit for both taxable years."
1.12Page 3, line 1, delete "(f)" and insert "(g)"
1.13Page 3, line 4, delete "(g)" and insert "(h)"
1.14Amend the title accordingly