Section 20B-102 - Credit for wages paid to qualified employee(a) Subject to the limitations contained in § 20B-103 of this title and to such return requirements as may be imposed by the State Bank Commissioner, the Insurance Commissioner, or the Secretary, qualified employers shall be eligible during the year in which a qualified employee is hired and for the 2 taxable years thereafter for credits against the taxes imposed by the following statutory provisions: (1) Chapter 11 of Title 5;(2) Chapter 19 of this title;(3) Chapter 11 of this title;(4) Sections 702 and 703 of Title 18.(b) The amount of the credit against the tax shall equal 10%, but in no event exceed $1,500, of the gross wages paid by the qualified employer to a vocational rehabilitation referral in the course of that employee's sustained employment during the taxable year.(c) To the extent a qualified employer's credits exceed the amounts otherwise due for the taxes and fees listed under §20B-102(a) of this title, such unused credits shall be paid to it in the nature of tax refunds.Added by Laws 2015, ch. 400,s 1, eff. 8/29/2016.