(1) Except as provided in (2) , a taxpayer may not claim a deduction for any item for which a credit is claimed.

(2) The total amount of wages and salaries paid may be claimed as a deduction by a taxpayer who, in determining federal adjusted gross income, has reduced the taxpayer's business deductions by the amount of wages and salaries for which a federal work opportunity tax credit was elected under sections 38 and 51(a) of the IRC.