Authorizes a tax credit for employers hiring certain formerly incarcerated persons who are on probation or parole

This bill creates a state tax credit for employers who hire full-time employees who are on probation or parole and have earned a vocational trade certificate through a state-approved program. To qualify, the employer must hire the individual to a full-time position on or after January 1, 2025, and the employee must work for at least twelve consecutive months or forty-six weeks during the tax year. Each eligible hire allows the employer to claim a $1,000 credit against their state income tax liability, with a limit of five credits per employer per year and a total annual cap of $250,000 for all employers combined. The program includes requirements for employers to submit proof of the employee's certification and is set to automatically expire six years after it begins unless reauthorized by the legislature.