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What is the maximum amount of the incentive tax credit, claimed on the employer’s 2011 tax return?

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What is the maximum amount of the incentive tax credit, claimed on the employer’s 2011 tax return?

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• The amount of the credit is the lesser of $1,000 or 6.2% of the wages paid to the qualified individual during the year. The maximum credit is $1,000 per qualified employee.

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