Section 7.05 - RecordkeepingA Qualified Employer claiming the National Guard Hiring Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1, including:
(a) the document from the adjutant general stating the individual's date of service in the Massachusetts National Guard;(b) Certificate issued by MOBD establishing eligibility;(c) employment records sufficient to show the Qualified Employee was employed for not less than six consecutive months; and(d) records sufficient to demonstrate that the Qualified Employee'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 1522, eff. 5/24/2024.