Section 51A of the Internal Revenue
Code allows employers an income tax credit of 35% of the first
$10,000 of first-year wages and 50% of the first $10,000 of
second-year wages paid to long-term family assistance recipients.
The credit is part of the general business credit.
Updated filing figures to
reflect those taxpayers who will now use Form 3800 to claim the
credit.
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
D. Buchanan 202
622-3085
No
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.