Tax credits are allocated by the state to Enterprise Zone cities.
Businesses apply for tax credits through the city Enterprise Zone coordinator.
For tax years beginning before 2002, a nonrefundable job training credit is available to corporations that hire employees out of a qualified job training program operated by a nonprofit corporation that is exempt from federal income tax. A taxpayer is entitled to a credit in an amount equal to the dependent care credit for which is eligible under IRC Sec. A married couple that files a joint return and does not participate in an employer provided dependent care assistance program as defined in IRC Sec. 129 may claim a child care credit for any child who has not attained the age of one year instead of the dependent care credit.