Sec. 5-4.3. Prorating the security training tax credit for security officers employed for less than a full year

(a) In the case of a qualified security officer who is employed for less than a full year, as such term is defined in section 5-4.2(a) of this Subpart, the amount of the security training tax credit is prorated.

(b) The prorated amount of the credit for a qualified security officer employed for less than a full year is computed as follows:

(1) ascertain the number of qualified hours worked by the qualified security officer during the calendar year (limited to 1,750 hours);

(2) divide the number of hours by 1,750; and

(3) multiply the result by $3,000.