Section 11-1104 - Position to remain filled for one year.
§ 11-1104. Position to remain filled for one year.
(a) In general.-
(1) A qualified position must remain filled for a period of 1 year after the qualified employee is hired and begins employment.
(2) If the position is vacated prior to the expiration of the 1-year period, the employer shall immediately notify the Department of the vacancy.
(b) Pro-rata tax credit for vacancies.- If a position is filled for less than the required 1-year period, the employer shall be entitled to a pro-rata portion of the tax credit based on the duration of employment.
[2010, ch. 1.]