Small Business Jobs Tax Credit versus a Small Business Jobs Tax Training Credit

摘要

The purpose of the report is to examine the efficacy, for small businesses, of a jobs tax credit versus a jobs tax training credit. A jobs tax credit is defined to be a credit an employer receives for employing specified workers. A jobs tax training credit is credit received for providing workers with training that could make them more marketable. Inasmuch as small businesses already provide substantial amounts of training, especially for those workers who enter the job market for the first time, the type of credit that the report examines is one which would be offered for training over and above that customarily provided.