This feature was used in SPS, and it has been replaced by the Tax Credit feature in Indigo Payroll.

Go to "Employees" from the Payroll tab.

Double-Click on the employee for which you would like to use this function. Go to the "Tax" tab on the employee.

Create a new Tax Credit entry by clicking on the "Insert" button.

Enter Credit Amount, Start Date and End Date as necessary.  Click "Save" to save your changes.