Section 16.05 - RecordkeepingA Qualified Employer claiming the Qualified Veterans Hire Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1: Record Retention, including:
(a) the document from the department of career services or any qualifying agency stating the individual is a Qualified Veteran;(c) employment records sufficient to show the Qualified Veteran was employed for not less than six consecutive months; and(d) records sufficient to demonstrate that the Qualified Veteran's primary place of employment and primary place of residence were in Massachusetts during the six consecutive months of employment.Adopted by Mass Register Issue 1519, eff. 4/12/2024.