CT SB00477

Allows corporations a tax credit against state income tax for amounts paid to job coaches serving employees with autism spectrum disorders, effective July 1, 2010 for income years beginning January 1, 2010 or later.

Job coaches may be employed directly by the corporation, be self-employed, or work for another entity, with the credit limited to amounts representing actual time spent coaching an employee with autism spectrum disorders.

Tax credit availability is limited to two calendar years per employee receiving job coach services.

Unused credits may be carried forward to successive income years for up to five years until fully taken.

The Division of Autism Spectrum Services within the Department of Developmental Services shall provide corporations with hiring guidelines, employee support information, and job coach training.