ITG FAQ #8 Answer-How do you determine the amount of the credit?

The credit is 20% of the excess of the current qualified wages and qualified employee health insurance costs (not to exceed $20,000) over the sum of the corresponding amounts that were paid or incurred during the calendar year of 1993.

Note: The Indian employment credit has expired for qualified wages and health care costs paid or incurred in tax years beginning after 2017.
 

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