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B. NO. <br />Report Title: <br />Taxation; Income Tax Credit; Elderly Persons; Employment <br />Description: <br />Provides a taxpayer who hires an elderly individual a nonrefundable tax credit for <br />the six-month period after the individual is initially hired by the taxpayer. <br />The summary description of legislation appearing on this page is for informational purposes only and <br />is not legislation or evidence of legislative intent. <br />5 <br />