State A is experiencing high unemployment and in an effort to help with this enacts a law giving all businesses that have over 500 employees a tax credit if at least 75 percent of the total number of employees are residents of state A. The law further imposed a tax surcharge if more than 20 percent of the employees are not residents of the United States.

In a paragraph, argue/discuss how the tax credit and the tax surcharge are constitutional. Be sure to give details and explain why