108 Mass. Reg. 16.03

Current through Register 1524, June 21, 2024
Section 16.03 - Eligibility
(1) A Qualified Employer may establish its eligibility to claim the Qualified Veterans Hire Tax Credit by applying for and receiving a Certification from EOVS. EOVS requires that applications for Certification be made on an EOVS issued form, and shall include
(a) information sufficient to establish that the applicant is a Qualified Employer;
(b) information sufficient to establish that the individual hired meets all of the criteria of a Qualified Veteran, including a document from the department of career services or any successor agency stating the individual is a Qualified Veteran;
(c) documentation showing the Qualified Employer hired the Qualified Veteran on or after January 1, 2017;
(d) documentation showing that the Qualified Veteran has been employed for at least six continuous months; and
(e) information sufficient to establish that the applicant is a duly organized and existing entity in good standing with the Commonwealth of Massachusetts and is compliant with all applicable state and federal tax and employment laws.
(2) EOVS reserves the sole discretion to determine whether an applicant is eligible for the Qualified Veterans Hire Tax Credit. If EOVS determines that an applicant is not eligible to claim the Qualified Veterans Hire Tax Credit, it will notify the applicant of that determination in writing.
(3) EOVS shall not issue Certificates for more than a total of $1,000,000 annually. EOVS shall review and approve applications on a rolling basis, commencing January 1st of each year, until it has issued Certificates authorizing a total cumulative of $1,000,000 in credits for the year.

108 CMR 16.03

Adopted by Mass Register Issue 1519, eff. 4/12/2024.