Section 16.04 - Qualified Veterans Hire Tax Credit(1) For the tax years beginning on or after January 1, 2023, a Qualified Employer may claim the Qualified Veterans Hire Tax Credit on the tax return filed for the taxable year that is six months after the Qualified Veteran began working for the Qualified Employer. The Qualified Employer shall include in its filing the certificate number provided in the Certification.(2) A Qualified Employer may apply for a new Certificate, entitling it to claim an additional credit in the taxable year following the initial claimed credit, for the same Qualified Veteran if such Qualified Veteran is continuously employed. Any new Certificate will be issued in the same manner and based on the same criteria as the original Certificate. No Qualified Employer shall be authorized to claim a Qualified Veterans Hire Tax Credit more than twice for any one Qualified Veteran.(3) A Qualified Employer may carry forward the amount of credit that exceeds the tax due for a taxable year to any of the three subsequent taxable years.(4) Qualified Veterans Hire Tax Credit shall not be transferrable or refundable.Adopted by Mass Register Issue 1519, eff. 4/12/2024.