As used in 101 CMR 28.00, unless the context requires otherwise, terms have the meanings in 101 CMR 28.03.

Competitive Employment Setting. A job opportunity or position in which the employee is compensated at the customary rate paid by the employer for the same or similar work performed by other employees who are not individuals with disabilities.

DETC. The Disability Employment Tax Credit as set forth in M.G.L. c. 62, § 6(z) and c. 63, § 38JJ.

DETC Certification. The written certification issued by MRC certifying that an applicant is a qualified employee with a disability.

Final Adoption

Date Published in Mass Register: July 8, 2022

101 CMR 28.00: DISABILITY EMPLOYMENT TAX CREDIT

Employer. An individual or organization that employs people and pays them for their work.

EOHHS. The Executive Office of Health and Human Services established under M.G.L. c. 6A.

Qualified Employee with a Disability or Qualified Employee. An individual, hired after July 1, 2021, who is eligible for purposes of the Disability Employment Tax Credit by having met the following requirements.

1. (1) An individual with a physical or mental impairment that substantially limits one or more major life activities, has a record of such an impairment, or is regarded as having such an impairment, as defined by the Americans with Disabilities Act, 42 U.S.C. 12102 (ADA).
2. (2) The individual is capable of working independently. An individual will be determined capable of working independently when they are employed in a competitive employment setting.
3. (3) The individual is physically or mentally impaired in a manner that constitutes or results in a substantial impediment to employment.

Primary Place of Employment in Massachusetts. The employee is primarily located in Massachusetts when working for the employer.

Primary Place of Residence in Massachusetts. The person is living in Massachusetts, with the intention of making their home in Massachusetts, with no plans to return to a former home in another state. A fixed or permanent address in Massachusetts is not required so long as the person is living and intends to live in Massachusetts.