Certification of Eligibility

(1) A Qualified Employer may establish its eligibility to claim the National Guard Hiring Tax Credit by applying for and receiving a Certification from MOBD. Applications for Certification shall be made on a form required by MOBD, and shall include: (a) information sufficient to establish that the applicant is a Qualified Employer; (b) information sufficient to establish that the individual hired meets all of the criteria of a Qualified Employee, including a document from the adjutant general stating the individual's date of service in the Massachusetts National Guard; (c) documentation showing the Qualified Employer hired the Qualified Employee on or after July 1, 2022; 5/24/24 400 CMR - 59 (Mass. Register #1522, 5/24/2024) 400 CMR: EXECUTIVE OFFICE OF ECONOMIC DEVELOPMENT 7.03: continued (d) documentation showing that the Qualified Employee has been employed for at least six continuous months; and (e) information sufficient to establish that the applicant is a duly organized and existing entity in good standing with the Commonwealth of Massachusetts and is compliant with all applicable state and federal tax and employment laws. (3) MOBD reserves the sole discretion to determine whether an applicant is eligible for a National Guard Hiring Tax Credit. If MOBD determines that an applicant is not eligible to claim the National Guard Hiring Tax Credit, it will notifythe applicant of that determination in writing. (4) MOBD shall not issue Certificates for more than a total of $1,000,000 annually. MOBD shall review and approve applications on a rolling basis, commencing January 1st of each year, until it has issued Certificates authorizing a total cumulative of $1,000,000 in credits for the year.