EMPLOYER INCENTIVES

for Job Creation & Retention

(Clark County)
Effective Date: 7/1/2010
Avail Business Worker
Program Name Qualifier Employer Benefit Legislation How to Apply How to Claim More Info
Period Eligibility Eligibility
Social Security New Hire Waives employer's 6.2% share HIRE Act - IRS, 03/03/10 All businesses, agricultural Unemployed less Employees must sign Employers claim HIRE Act FAQ
Tax Exemption of Social Security tax on all 3/18/10 - employers, tax-exempt orgs than 40 total hours IRS Form W-11 (HIRE payroll-tax exemption
wages paid for new hires from 01/01/11 & public colleges/ during the 60-day Act Employee on Form 941
3/19/10 - 12/31/10 universities continuous period Affidavit) (Employer's Quarterly
prior to hire Federal Tax Return)

New-Hire New Hire $1,000 or 6.2% of wages HIRE Act - IRS, 03/03/10 All businesses, agricultural Unemployed less N/A Employers claim the HIRE Act FAQ
Retention (whichever less) paid to 3/18/10 - employers, tax-exempt orgs than 40 total hours credit on annual
Tax Credit employer during 52-week 01/01/11 & public colleges/ during the 60-day Income Tax Return
consecutive period after hire universities continuous period
prior to hire
Work New Hire Federal tax credit up per ARRA Act of 08/31/11 All businesses New hire must be a Employees must Employers claim the WOTC
Opportunity Tax employee: $2,500 for 120-399 2009, Small veteran, ex-felon, complete forms within credit on annual
Credit (WOTC) hours worked (Year1); $4,000 Business and disabled, welfare 28 days of hire: IRS Income Tax Return
for 400+ hours worked (Year2), Work recipient, or Form 8850 Pre-
& $5,000 (Year2) Opportunity Act disconnected youth Screening, ETA 9060
of 2007 (P.L. Individual
110-28) Characteristics Form

On-the-Job New Hire & OJT wage reimbursement of up WIA 2008 Ongoing All businesses (Limited New hire must be New hires must Employers must fill out
(OJT) Training Training to 50% of the new hire's gross funds available). Subject to dislocated or under- complete OJT WorkSource OJT
Credit earnings or $5,000 (whichever is approval on a case-by-case unemployed adult paperwork at local Forms A (Employers
less) for up to 6 months' training basis and funding or low-income WorkSource 10 days Checklist) & C
period. Payments are dispersed availability. youth (WIA); Clark prior to hire. (Training Plan), sign
upon training completion & after county resident Forms B (OJT
90 days. Agreement).

Machinery & New Sales & Use tax exemption for 1 Manufacturer’s Ongoing Manufacturers purchasing N/A N/A Employers must M&E Sales & Use Tax Exem
Equipment Equipment year on purchases of M&E, Sales and Use equipment used directly in complete Buyers'
(M&E) Sales & purchases of tools/charges for Tax Exemption manufacturing, R&D, or Retail Sales Tax
Use Tax Credit hiring someone to repair - WA DOR, testing operations Exemption Certificate
qualifying M&E, renting 08/01/05 or Manufacturers'
equipment to repair/install M&E Sales & Use Tax
Exemption Certificate
for vendor

High Construction Sales & Use Tax deferral (and EHSB 3014 07/01/10 Manufacturers, R&D, N/A Employers must Employers must file HighUnemploymentSETaxDe
Unemployment & New waiver) on construction charges (Ch16, Laws of - Conditioners of Vegetable submit High Annual Survey by 4/30
Sales & Use Tax Equipment (new, expansion, renovation) & 2010) - WA 07/01/20 Seeds, and Commercial Unemployment of the following year
Deferral qualified M&E purchases (new DOR, 03/13/10 Testing County Application for
manufacturing M&E; computers; Sales & Use Tax
software; data processing equipment;
laboratory equipment; manufacturing
Deferral to DOR
components such as belts, pulleys, (before bldg permit
shafts, and moving parts; molds, tools, issued), DOR has 60
and dies; operating structures; and all days to approve/deny
equipment used to control or operate the
machinery)

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WA Dept of Revenue (DOR) Tax Incentives by Industry: http://dor.wa.gov/Content/FindTaxesAndRates/TaxIncentives/IncentivePrograms.aspx#General

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NTIVES
Retention
County)
Related
Forms
Form W-11 Hire Act Employee Affidavit

Form 8850

Forms A, B
&C

Manufacturer’s Sales and Use Tax Exemption Certificate

AnnualSurvey

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