Small Business Hire Act

 
The federal HIRE Act gives employers who hire eligible workers two sets of tax breaks!  For each employee who remains on the job for at least one year, there is a credit of up to $1,000.  Also, the employer does not have to pay its 6.2% share of Social Security taxes for these employees!
An eligible worker must not have worked in the last 60 days or have worked fewer than 40 hours during that time period.  Government rules for unemployed people who are consulting or have started their own business are unclear!
What to do:  Document your work for the past 60 days before trying to get a job through the HIRE Act.  If hired, be prepared to sign a statement, under penalty of perjury, that you have not worked 40 hours or more in the 60 days before starting the new job.
Source:  Taxmama.com