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Tax Credit for hiring college interns at liveable wage

Suggest provide a tax credit for hiring 1 or 2 college student interns that are paid a liveable wage. Right now in technical fields, big companies hire a lot of interns to "select" permanent hires. Small companies have a hard time time competing for the "best & brightest" because they cannot afford to hire interns as a selection tool. It would also allow the students to pay down some of their college debt.

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Idea No. 82