Code of Massachusetts Regulations
400 CMR - EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
Title 400 CMR 7.00 - National Guard Hiring Tax Credit
Section 7.02 - Definitions
Current through Register 1531, September 27, 2024
The following words and phrases shall have the meanings in 400 CMR 7.00 set forth as follows, unless the context clearly indicates otherwise:
Certification. The written certification issued by MOBD pursuant to 400 CMR 7.03 certifying that a Qualified Employer is eligible to claim the National Guard Hiring Tax Credit.
Commissioner. The Commissioner of Revenue or the Commissioner's duly authorized representative.
MOBD. The Massachusetts Office of Business Development.
National Guard Hiring Tax Credit. The tax credit authorized pursuant M.G.L. c. 62, § 6(aa) and c. 63, § 38KK.
Qualified Employee. An individual who:
(a) is an active member of the Massachusetts National Guard in good standing;
(b) works at least 35 hours per week, without a termination date, and receives benefits at least equal to those provided to other full-time employees of the employer or works part-time at least 18 hours per week and is currently enrolled in a higher education, vocational, or other acceptable educational program;
(c) works in Massachusetts; and
(d) permanently resides in Massachusetts with no plans to return to a former home in another state.
Qualified Employer. An individual or entity that:
(a) conducts business in Massachusetts;
(b) is subject to the Massachusetts unemployment insurance laws;
(c) employs no more than 100 full-time employees;
(d) is not debarred from doing business with the Commonwealth of Massachusetts; and
(e) is not a unit of state, local, or federal government.
