LCO \\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00360-R03-
SB.docx
1 of 2
General Assembly Substitute Bill No. 360
January Session, 2019
AN ACT CONCERNING TH E PROCESSING OF WORK OPPORTUNITY
TAX CREDIT APPLICATIONS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective July 1, 2019) (a) The Labor Department 1
shall: (1) Process forty per cent of all Work Opportunity Tax Credits 2
submitted and in its possession not later than July 1, 2020, (2) process 3
sixty per cent of all Work Opportunity Tax Credits submitted and in its 4
possession not later than July 1, 2021, (3) process eighty per cent of all 5
Work Opportunity Tax Credits submitted and in its possession not 6
later than July 1, 2022, and (4) process one hundred per cent of all 7
Work Opportunity Tax Credits submitted and in its possession not 8
later than July 1, 2023. 9
(b) Not later than July 1, 2020, the Labor Department shall pursue a 10
method to receive and process all applications for Work Opportunity 11
Tax Credits electronically. Such method shall include the ability to 12
receive or access information electronically held by other relevant state 13
agencies. 14
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2019 New section Substitute Bill No. 360
LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2019SB-00360-
R03-SB.docx }
2 of 2
Statement of Legislative Commissioners:
In subsections (a) and (b), "Department of Labor" was changed to
"Labor Department," for accuracy.
LAB Joint Favorable Subst. -LCO