Purpose

101 CMR 28.00 establishes the procedures and requirements to implement the Disability Employment Tax Credit established in M.G.L. c. 62, § 6(z) and c. 63, § 38JJ. 101 CMR 28.00 defines the application process conducted by the Massachusetts Rehabilitation Commission (MRC) to certify individuals as qualified employees with disabilities for the purpose of the DETC, and the eligibility requirements for employers claiming the DETC.