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What are the requirements to qualify for the business tax credit?

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What are the requirements to qualify for the business tax credit?

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• The employer may receive a maximum $1,000 credit against its business income taxes for each qualified individual who is employed by the employer for at least 52 consecutive weeks and receives wages during the second 26 weeks of this period that are at least 80% of the wages they received during the first 26 weeks of the period.

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