Can laid-off, former employees, who are now collecting unemployment benefits, be “rehired” and still considered for this tax credit?
Yes. The tax credit is available for newly created positions or positions which have been vacant for six months or more. So long as a position is newly created or has been vacant for six months or more and the other requirements of the law have been satisfied, the credit would be available for a position filled by a former employee who was laid off.
