Applicability and Effective Date
Effective Jul 8, 2022M.G.L. c. 62 § 6 M.G.L. c. 63, § 38JJ Apply for the tax creditExecutive Office of Health and Human Services
- (1) Scope. 101 CMR 28.00 applies to individuals applying for certification as a qualified employee with a disability for the purposes of the Disability Employment Tax Credit and Massachusetts employers seeking to receive the Disability Employment Tax Credit.
- (2) Effective Date. 101 CMR 28.00 is effective as of July 8, 2022.