3D Glass Solutions


On December 31, 2019, the Taxpayer filed an application for the High Wages Jobs Tax Credit for five employees for the qualifying periods between 2014 and 2016. On August 27, 2020, after back-and-forth communication with the Taxpayer the Department partially denied and partially approved the application. On September 9, 2020, the Taxpayer timely protested the Department’s partial denial of the application. At issue for this protest is if the 2013 or 2016 version of this section of law apply to the application submitted by the Taxpayer. The Hearing Officer determined that the 2016 version of the law applied to the applications in question and the Taxpayer’s protest is denied.