26 U.S. Code § 45A - Indian employment credit
The term “qualified wages” shall not include wages attributable to service rendered during the 1-year period beginning with the day the individual begins work for the employer if any portion of such wages is taken into account in determining the credit under section 51. If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting “2-year period” for “1-year period”.
The term “qualified employee health insurance costs” means any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage provided to any employee while such employee is a qualified employee.
No amount paid or incurred for health insurance pursuant to a salary reduction arrangement shall be taken into account under subparagraph (A).
An employee shall not be treated as a qualified employee for any taxable year of the employer if the total amount of the wages paid or incurred by such employer to such employee during such taxable year (whether or not for services within an Indian reservation) exceeds the amount determined at an annual rate of $30,000.
An employee shall be treated as a qualified employee for any taxable year of the employer only if more than 50 percent of the wages paid or incurred by the employer to such employee during such taxable year are for services performed in a trade or business of the employer. Any determination as to whether the preceding sentence applies with respect to any employee for any taxable year shall be made without regard to subsection (e)(2).
The term “Indian tribe” means any Indian tribe, band, nation, pueblo, or other organized group or community, including any Alaska Native village, or regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.) which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.
The term “Indian reservation” has the meaning given such term by section 168(j)(6).
In the case of any termination of employment to which paragraph (1) applies, the carrybacks and carryovers under section 39 shall be properly adjusted.
The term “wages” has the same meaning given to such term in section 51.
Rules similar to the rules of section 51(k) and subsections (c), (d), and (e) of section 52 shall apply.
Any reference in this section to a provision not contained in this title shall be treated for purposes of this section as a reference to such provision as in effect on the date of the enactment of this paragraph.
This section shall not apply to taxable years beginning after December 31, 2016.
The Alaska Native Claims Settlement Act, referred to in subsec. (c)(6), is Pub. L. 92–203, Dec. 18, 1971, 85 Stat. 688, as amended, which is classified generally to chapter 33 (§ 1601 et seq.) of Title 43, Public Lands. For complete classification of this Act to the Code, see Short Title note set out under section 1601 of Title 43 and Tables.
The date of the enactment of this paragraph, referred to in subsec. (e)(4), is the date of enactment of Pub. L. 103–66, which was approved Aug. 10, 1993.
2015—Subsec. (f). Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (b)(1)(B). Pub. L. 113–295, § 216(a), inserted at end “If any portion of wages are taken into account under subsection (e)(1)(A) of section 51, the preceding sentence shall be applied by substituting ‘2-year period’ for ‘1-year period’.”
Subsec. (f). Pub. L. 113–295, § 114(a), substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (f). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (f). Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (f). Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2007”.
2006—Subsec. (f). Pub. L. 109–432 substituted “2007” for “2005”.
2004—Subsec. (c)(3). Pub. L. 108–311, § 404(b)(1), inserted “, except that the base period taken into account for purposes of such adjustment shall be the calendar quarter beginning October 1, 1993” before period at end.
Subsec. (f). Pub. L. 108–311, § 315, substituted “December 31, 2005” for “December 31, 2004”.
2002—Subsec. (f). Pub. L. 107–147 substituted “December 31, 2004” for “December 31, 2003”.
1998—Subsec. (b)(1)(B). Pub. L. 105–206 substituted “work opportunity credit” for “targeted jobs credit” in heading.
1996—Subsec. (b)(1)(B). Pub. L. 104–188, which directed that subsec. (b)(1)(B) of this section be amended in the text by substituting “work opportunity credit” for “targeted jobs credit”, could not be executed because the words “targeted jobs credit” did not appear in the text.
Written determinations for this section
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- Indian Employment Credit : 2000-12-15
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