The way to do this is to give a tax credit or accelerated, uplifted depreciation for investment in capital equipment or facilities. Workers are then needed to run them. Otherwise if the wage is the only thing subsidized, the job goes away when the subsidy runs out.
Already have accelerated depreciation, do you want to start buying it for them. Free Money, free money, it is still digging the hole deeper.
"You can write off certain expenditures in a single calendar year, instead of depreciating them over a number of years – giving an immediate tax benefit for 2009. Businesses can deduct up to $250,000 for purchases of equipment, including computer hardware and off-the-shelf software, in 2009.
To the extent that you cannot take the Section 179 deduction, you may be able to claim a bonus first-year depreciation of 50% of the remainder of the cost of the items purchased. In order to qualify for the accelerated Section 179 Deduction, the equipment must be purchased or leased and put into service by December 31, 2009.