WIN Expenses Law and Legal Definition
According to 26 CFR 1.50B-1 [Title 26 -- Internal Revenue; Chapter I -- Internal Revenue Service, Department of the Treasury; Subchapter A -- Income Tax], the term WIN expenses (work incentive program expenses) means “the salaries and wages paid or incurred by the taxpayer for services rendered during the first 12 months of employment (whether or not consecutive) by an employee who is certified by the Secretary of Labor as—
(1)Having been placed in employment by the taxpayer (or if the taxpayer is a partner of a partnership, beneficiary of an estate or trust, or a shareholder of an electing small business corporation, by such partnership, estate, trust, or electing small business corporation) under a work incentive (WIN) program established under section 432(b)(1) of the Social Security Act, and
(2)Not having displaced any individual from employment.
The term "WIN expenses" includes only salaries and wages paid or incurred in taxable years beginning after December 31, 1971.
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