§ 42-64-6-2

A qualifying employer shall be allowed a credit against the tax imposed by chapters 11, 13 (except for § 44-13-13), 14, 17, and 30 of title 44 in the manner set forth in this chapter for the qualifying expenses of offering training and/or retraining to qualifying employees. History of Section.P.L. 1996, ch. 229, § 1; P.L. 1996, ch. 255, § 1.