To provide a business and occupation (B&O) tax credit of $1,000 per year for each position filled by a full-time employee with a developmental disability. The state would cap the cumulative tax credit at $2 million per year. Employers may carry over the credit to the following fiscal year provided the state has not reached the $2 million cap.   Official Text and Analysis.

To clarify how long the position must be filled before the credit may be claimed and by whom. The substitute removes the requirement that the Employment Security Department is required to provide the Department of Revenue with information to verify eligibility for the tax credit and adds the requirement that the forms be electronically filed in order to claim the tax credit.