IN SB0211

Reduces the minimum number of qualified employees required for corporations and pass-through entities to qualify for the new employer tax credit from 10 to 1 employee, effective for taxable years beginning after December 31, 2014.

Excludes individuals hired as seasonal workers from the definition of "qualified employee" for tax years beginning after December 31, 2014.

Extends the deadline for the Indiana Economic Development Corporation (IEDC) to issue certificates of approval for the new employer tax credit from December 31, 2016 to December 31, 2018.

Creates separate requirements for taxable years 2010-2014 (10 employees required) and taxable years beginning after December 31, 2014 (1 employee required).

Becomes effective July 1, 2014, and amends Indiana Code 6-3.1-33.