101 CMR 28.06 - Eligibility Requirements

(1) Receipt of DETC Certification.

(a) General Guidelines. A copy of the DETC certification for the qualified employee must be received by the employer no later than the day the qualified employee begins work, unless an exception in 101 CMR 28.06(1)(b) applies.

(b) Exceptions. An employer who receives the DETC certification after the employee begins work remains eligible for the DETC in the following circumstances.

1. MRC issued a DETC certification prior to the employment start date.

2. The employee submitted an application to MRC prior to the employment start date, and MRC certifies the employee as a qualified employee with a disability based upon the application (even if the determination is made after the employment start date).

3. The employer hired the employee after July 1, 2021, and the application for DETC certification is submitted to MRC within 90 days of the effective date of 101 CMR 28.00.

4. Upon a showing of good cause, the employee provided the application for certification within 90 days from the date the employee begins work.

(2) Documentation Requirements. An employer claiming the DETC must maintain the following documentation to support eligibility for the DETC:

(a) the copy of DETC certification and proof of receipt consistent with 101 CMR 28.06(1);

(b) employment records sufficient to show the qualified employee was employed in a competitive employment setting;

(c) employment records sufficient to show a qualified employee began work after July 1, 2021, and was employed for 12 consecutive months prior to, and in the taxable year, in which the credit is claimed; and

(d) records sufficient to demonstrate the qualified employee's primary place of employment and primary place of residence were in Massachusetts during the 12 consecutive months supporting eligibility for the DETC.

Notes

101 CMR 28.06

Adopted by Mass Register Issue 1473, eff. 7/8/2022.