§ 58-89A-31. Tax credits and other incentives.
§ 58‑89A‑31. Taxcredits and other incentives.
For purposes of determinationof tax credits and other economic incentives provided by the State or apolitical subdivision and based on employment, covered employees are consideredemployees solely of the client. A client shall be entitled to the benefit ofany tax credit, economic incentive, or other benefit arising as the result ofthe employment of covered employees of the client. Each professional employerorganization must provide, upon request by a client, employment informationthat is required by any agency or department of the State or a politicalsubdivision responsible for administration of any tax credit or economicincentive and that is necessary to support a request, claim, application, orother action by a client seeking the tax credit or economic incentive. Forpurposes of this section, the term "political subdivision" has thesame meaning as in G.S. 162A‑65(a)(8). (2004‑162, s. 1; 2009‑552, s. 4.)