This is a little heavy for this hour but I just found out about it - so if you employ persons from Elk Co you might talk to your tax acct. Elk Co is designated a "Renewal community" which has allowed employers of a resident of a "renewal community" to take up to 40% of the first $6K of their wages as a fed tax credit - meaning straight off your fed income tax. The employee must be hired after May 25, 2007, be between the age of 18-40 or younger if summer help. There are other members of targeted groups - like veterans, ex felons, etc. but I won't get into the details - The program is called Work Opportunity Tax Credit (WOTC) - good luck.