Code of Massachusetts Regulations
400 CMR - EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT
Title 400 CMR 7.00 - National Guard Hiring Tax Credit
Section 7.05 - Recordkeeping
Current through Register 1531, September 27, 2024
A Qualified Employer claiming the National Guard Hiring Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1, including:
(a) the document from the adjutant general stating the individual's date of service in the Massachusetts National Guard;
(b) Certificate issued by MOBD establishing eligibility;
(c) employment records sufficient to show the Qualified Employee was employed for not less than six consecutive months; and
(d) records sufficient to demonstrate that the Qualified Employee's primary place of employment and primary place of residence were in Massachusetts during the six consecutive months of employment.
