Employment deduction extended to footwear and leather manufacturing; cross year employment deemed for eligibility.

The amendment extends the shorter qualifying minimum employment period available for apparel manufacturing to footwear and leather manufacturing for purposes of the employment-linked deduction on emoluments; it also deems a new employee who falls short of the minimum in one year but meets it in the immediately succeeding year to have been employed in that succeeding year for deduction eligibility, with the changes applying prospectively.

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