2 pages. Excerpt: The HIRE Act also provides for an increased general business credit of $1,000 for each qualified individual for the first year the following provisions are satisfied: (1) was employed by the employer on any date during the taxable year, (2) employed by the taxpayer for a period of not less than 52 consecutive weeks, and (3) whose wages for such employment during the last 26 weeks of such period equaled at least 80% of such wages for the first 26 weeks of such period. This credit is not eligible for carryback before 2010. Again, the payroll processor will need to track qualified individuals and their wages.  MORE >>