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In general Under the provision, an employer’s general business credit is increased by the lesser of $1,000 or 6.2 percent of wages for each retained worker that satisfies a minimum employment period. Generally, a retained worker is an individual who is a qualified individual as defined under the payroll tax forgiveness provision, above (new Code sec. 3111(d)). However, the credit is available only with respect to such an individual, if the individual: (1) is employed by the employer on any date during the taxable year; (2) continues to be employed by the employer for a period of not less than 52 consecutive weeks; and (3) receives wages for such employment during the last 26 weeks of such period that are least 80-percent of such wages during the first 26 weeks of such period. The portion of the general business credit attributable to the retention credit may not be carried back to a taxable year that begins prior to the date of enactment of this provision

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