| (a) The amount of the refund allowed under this subchapter
shall be equal to 20 percent of the total wages, up to a maximum of
$10,000 in wages for each employee, paid or incurred by a person for
services rendered by an employee of the person during the period beginning
with the date the employee begins work for the person and ending on
the first anniversary of that date.
(b) The refund claimed for a calendar year shall not
exceed the amount of the net tax paid by the person to the State of
Texas, after any other applicable tax credits in that calendar year.
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