Effective January 1, 2019 through 2023. 15% tax credit on goods and services purchased from “qualified vendors” or nonprofit “certified business” that employ individuals with disabilities and offer to contribute at least 75% of premium cost for individual health insurance coverage for each employee. The new credit schedule is the K-44 Purchases from Qualified Vendor Credit. This is a non-refundable credit. Unused credits may be carried forward up to four years. The maximum amount of credit for each taxpayer shall not exceed $500,000 per qualified vendor per tax year.