Establishes a tax credit for small businesses employing an eligible immigrant worker

This bill creates a $1,500 tax credit for small businesses (with 50 or fewer employees) that hire and retain eligible immigrant workers in full-time positions for at least six months. The credit directly benefits qualifying small businesses by reducing their tax liability and supports immigrant workers seeking stable employment. Businesses claim the credit per eligible worker hired and maintained for the required six-month period. The policy change applies only to small businesses meeting the employee threshold.