Code of Massachusetts Regulations
108 CMR - EXECUTIVE OFFICE OF VETERANS' SERVICES
Title 108 CMR 16.00 - Qualified Veterans Hire Tax Credit
Section 16.03 - Eligibility
Current through Register 1531, September 27, 2024
(1) A Qualified Employer may establish its eligibility to claim the Qualified Veterans Hire Tax Credit by applying for and receiving a Certification from EOVS. EOVS requires that applications for Certification be made on an EOVS issued form, and shall include
(2) EOVS reserves the sole discretion to determine whether an applicant is eligible for the Qualified Veterans Hire Tax Credit. If EOVS determines that an applicant is not eligible to claim the Qualified Veterans Hire Tax Credit, it will notify the applicant of that determination in writing.
(3) EOVS shall not issue Certificates for more than a total of $1,000,000 annually. EOVS shall review and approve applications on a rolling basis, commencing January 1st of each year, until it has issued Certificates authorizing a total cumulative of $1,000,000 in credits for the year.