Code of Massachusetts Regulations
108 CMR - EXECUTIVE OFFICE OF VETERANS' SERVICES
Title 108 CMR 16.00 - Qualified Veterans Hire Tax Credit
Section 16.05 - Recordkeeping

Universal Citation: 108 MA Code of Regs 108.16

Current through Register 1531, September 27, 2024

A Qualified Employer claiming the Qualified Veterans Hire Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1: Record Retention, including:

(a) the document from the department of career services or any qualifying agency stating the individual is a Qualified Veteran;

(b) the Certificate;

(c) employment records sufficient to show the Qualified Veteran was employed for not less than six consecutive months; and

(d) records sufficient to demonstrate that the Qualified Veteran's primary place of employment and primary place of residence were in Massachusetts during the six consecutive months of employment.

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