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 1525, July 5, 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.