SHARE Credit Act of 2009

Shortening Hours and Retaining Employees Credit Act of 2009 or the SHARE Credit Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for wage subsidies paid to employees whose hours are reduced in accordance with a qualified work share program (i.e., a written employer plan under which employees work fewer hours without a reduction in pay). Limits the amount of such credit to the lesser of $3,000 per employee or 10% of the wages for periods in which an employee's hours are reduced under a work share program.