Newsome High School December 14, 2013 H.R. 101 A Bill to Establish a Tax Credit for Work Sharing Article I: A new work refundable tax credit is created. Subpart C of part IV of sub-chapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to refundable credits) is amended by adding at the end of the following new section: ?There shall be allowed as a credit against the tax imposed by this subtitle an amount equal the wages paid or incurred by the taxpayer during the taxable year to each qualified work share employee.? Article II: A. The credit allowed by this section with respect to each qualified work share employee shall not exceed the lesser of $3,000 or 10 percent of the wages paid or