Code of Massachusetts Regulations
108 CMR - EXECUTIVE OFFICE OF VETERANS' SERVICES
Title 108 CMR 16.00 - Qualified Veterans Hire Tax Credit
Section 16.02 - Definitions
Current through Register 1531, September 27, 2024
The following words and phrases shall have the meaning in 108 CMR 16.00 set forth as follows, unless the context clearly indicates otherwise:
Certification. EOVS issued written certification pursuant to 108 CMR 16.03 certifying that a Qualified Employer is eligible to claim the Qualified Veterans Hire Tax Credit.
Commissioner. The Commissioner of Revenue or the Commissioner's duly authorized representative.
EOVS. Executive Office of Veterans' Services.
Extended Active Duty. Pursuant to 26 USC § 51(d)(3), a period of more than 90 days during which the individual was on active duty (other than active duty for training).
Qualified Employer. A partnership, limited liability corporation, corporation or other legal entity that;
(a) conducts business in Massachusetts;
(b) is EOVS certified pursuant to M.G.L. c. 115, § 2C;
(c) qualified for and claimed the Work Opportunity Credit under 26 USC § 51(d)(3), as amended and in effect for the taxable year, for the hiring of Qualified Veterans for whom the Qualified Employer seeks to claim the Qualified Veterans Hire Tax Credit;
(d) employs no more than 100 full-time employees;
(e) is not debarred from doing business with the Commonwealth of Massachusetts;
(f) is not a unit of state, local, or federal government; and
(g) shall obtain certification from the department of career services or any successor agency that the individual is a qualified veteran.
Qualified Veteran. An individual who resides in the Commonwealth and pursuant to 26 USC § 51(d)(3), whom EOVS certified as a veteran:
(a) having served on active duty (other than active duty for training) in the Armed Forces of the United States for a period of more than 180 days, or
(b) having been discharged or released from active duty in the Armed Forces of the United States for a service-connected disability; and
(c) not having any day during the 60-day period ending on the hiring date which was a day of Extended Active Duty in the Armed Forces of the United States; and
(d) is a member of a family receiving assistance under a supplemental nutrition assistance program under the Food and Nutrition Act of 2008 for at least a three-month period ending during the 12-month period ending on the hiring date; or
(e) is entitled to compensation for a service disconnected disability, and
(f) having a hiring date which is not more than one year after having been discharged or released from active duty in the Armed Forces of the United States, or
(g) having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed six months; or
(h) having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed four weeks (but less than six months), or
(i) having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed six months.
Qualified Veterans Hiring Tax Credit. The tax credit authorized pursuant to M.G.L. c. 62, § 6(u) and c. 63, § 38GG.
