Section 47-1817.05 - Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04, during the first 24 calendar months of employment.(b) The credit under subsection (a) of this section shall not be allowed: (1) To exceed $15,000 in a taxable year for a qualified disadvantaged employee; or(2) If the Qualified High Technology Company accords the qualified disadvantaged employee lesser benefits or rights than it accords other employees in similar jobs.(c) [Repealed by 2020 Amendment.]Amended by D.C. Law 23-149,§ VII-M-7152, 67 DCR 10493, eff. 12/3/2020.Apr. 3, 2001, D.C. Law 13-256, § 203(b), 48 DCR 730.