Code of Massachusetts Regulations
101 CMR - EXECUTIVE OFFICE FOR HEALTH AND HUMAN SERVICES
Title 101 CMR 28.00 - Disability Employment Tax Credit
Section 28.05 - Application Process to Be Certified by MRC as a Qualified Employee with a Disability

Universal Citation: 101 MA Code of Regs 101.28

Current through Register 1518, March 29, 2024

(1) An applicant seeking certification as a qualified employee with a disability for the DETC must submit an application in the format specified by MRC, which must include the following:

(a) proof the applicant meets the requirements to be a qualified employee with a disability;
1. MRC will deem an applicant a qualified employee with a disability if the applicant is receiving benefits or was determined eligible for one of the following government programs based upon the applicant's disability:
a. Vocational Rehabilitation Services, provided by MRC or the Massachusetts Commission for the Blind;

b. 504 Plan under Section 504 of the Rehabilitation Act of 1973, 29 U.S.C. § 701 et. seq., with additional documentation showing substantial impairment to employment;

c. Individualized Education Plan under the Individuals with Disabilities in Education Act of 1990, 20 U.S.C. § 1400 et. seq., with additional documentation showing substantial impairment to employment;

d. Comprehensive coverage under MassHealth as a disabled adult as defined under 130 CMR 501.000: Health Care Reform: MassHealth: General Policies;

e. Emergency Aid to the Elderly, Disabled and Children (EAEDC) benefits, under 106 CMR 703.190: TAFDC Disability Exemption Process;

f. Veteran Readiness and Employment program, provided by the Veterans' Administration;

g. Supplemental Security Income (SSI) or Social Security Disability Income (SSDI); or

h. Such other government programs as EOHHS may identify that establish disability sufficient to allow MRC to deem an applicant a qualified employee with a disability under the DETC. EOHHS will issue guidance in accordance with 101 CMR 28.08 as appropriate; or

2. The applicant has been certified by the United States Department of Veterans Affairs as having been discharged or released from active duty in the armed forces of the United States for a service-connected disability; and

(b) proof the applicant's primary place of residence is in Massachusetts.

(2) MRC may make supplemental requests for information as necessary to complete the application.

(3) If MRC determines the applicant meets the requirements for DETC certification as a qualified employee, MRC will issue a DETC certification to the applicant. If MRC determines the applicant does not meet the requirements for DETC certification, MRC will issue written notice of this determination within 30 days of a complete DETC certification application.

(4) The DETC certification may be provided to any prospective employer to demonstrate qualified employee status for a period of three years from the date the certification is issued. After three years, the employee must request recertification from MRC by resubmitting the application described in 101 CMR 28.05 in order for the new employer to claim the DETC.

(5) At the request of the applicant, MRC will send a copy of the DETC certification to the applicant's employer.

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