2.07.1 General Business Credit (3)

Qestion 問題、
An employee who qualifies for the Work Opportunity Credit must be a mumber of a targeted group. All of the following are considered targeted groups EXCEPT

A. Qualified veretans.

B. Qualified relatives of the employer.

C. Qualified summer yourth employees.

D. Qualified food stamp recipients.

The correct answer is 正解は、[B. Qualified relatives of the employer.]
雇用機会税額控除 (work opportunity credit) は高失業率グループ（一定の生活保護受給者、指定地域居住者、退役軍人、経済的に困窮している若者等）から従業員を雇用した場合に適用される。
従業員の親族 (relatives of the employer) を雇用しても対象にはならない。