Code of Massachusetts Regulations
101 CMR - EXECUTIVE OFFICE FOR HEALTH AND HUMAN SERVICES
Title 101 CMR 28.00 - Disability Employment Tax Credit
Section 28.06 - Eligibility Requirements
Universal Citation: 101 MA Code of Regs 101.28
Current through Register 1518, March 29, 2024
(1) Receipt of DETC Certification.
(a)
General
Guidelines. A copy of the DETC certification for the qualified
employee must be received by the employer no later than the day the qualified
employee begins work, unless an exception in 101 CMR 28.06(1)(b)
applies.
(b)
Exceptions. An employer who receives the DETC
certification after the employee begins work remains eligible for the DETC in
the following circumstances.
1. MRC issued a
DETC certification prior to the employment start date.
2. The employee submitted an application to
MRC prior to the employment start date, and MRC certifies the employee as a
qualified employee with a disability based upon the application (even if the
determination is made after the employment start date).
3. The employer hired the employee after July
1, 2021, and the application for DETC certification is submitted to MRC within
90 days of the effective date of 101 CMR 28.00.
4. Upon a showing of good cause, the employee
provided the application for certification within 90 days from the date the
employee begins work.
(2) Documentation Requirements. An employer claiming the DETC must maintain the following documentation to support eligibility for the DETC:
(a) the copy of DETC certification and proof
of receipt consistent with 101 CMR 28.06(1);
(b) employment records sufficient to show the
qualified employee was employed in a competitive employment setting;
(c) employment records sufficient to show a
qualified employee began work after July 1, 2021, and was employed for 12
consecutive months prior to, and in the taxable year, in which the credit is
claimed; and
(d) records sufficient
to demonstrate the qualified employee's primary place of employment and primary
place of residence were in Massachusetts during the 12 consecutive months
supporting eligibility for the DETC.
Disclaimer: These regulations may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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