Under the Hiring Incentives to Restore Employment Act (HIRE Act), employers who hire certain unemployed workers are allowed not to pay certain employment taxes. Under the HIRE Act, certain related individuals as described in §51(i)(1) of the Internal Revenue Code of 1986, as amended (IRC), do not qualify as eligible workers. Therefore, most family members will not qualify under the HIRE Act based on the IRC §51(i)(1). Contact Vision Payroll if you have further questions on the HIRE Act.