To amend the rural county tax credit by modifying several technical definitions. The bill also adds the equivalent of a full-time employee in work hours for four consecutive calendar quarters to the definition of seasonal employers. The bill also clarifies a full time position as working at least 35 hours per week. See companion HB 1566.   Official Text and Analysis.

To further clarify the timing of hiring, tracking of the base year, and calculating the wages and benefits of seasonal employees.