Relating to a withholding tax credit for wages paid to youth workers; prescribing an effective date.

Creates tax credit for employers that pay wages to youth workers, defined as workers between 16 and 25 years of age. Allows taxpayer to claim credit by retaining portion of withholding tax, calculated as percentage of wages paid to youth worker. Bases percentage to be retained on age of youth worker. Applies to wages paid to youth workers on or after January 1, 2018, and to tax years beginning on or after January 1, 2018, and before January 1, 2024. Takes effect on 91st day following adjournment sine die.