The credit is available one time with respect to each qualifying long-term family assistance recipient and is equal to 35% of up to $10,000 in first-year wages and 50% of up to $10,000 in second-year wages for a maximum credit of $8,500 for the 2-year period (a maximum credit of $3,500 in year 1 and $5,000 in year 2).

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