A Qualified Employer claiming the Qualified Veterans Hire Tax Credit shall retain records necessary to substantiate the employer's eligibility to claim the credit in accordance with 830 CMR 62C.25.1: Record Retention, including:
- (a) the document from the department of career services or any qualifying agency stating the individual is a Qualified Veteran;
- (b) the Certificate;
- (c) employment records sufficient to show the Qualified Veteran was employed for not less than six consecutive months; and ( d) records sufficient to demonstrate that the Qualified Veteran's primary place of employment and primary place of residence were in Massachusetts during the six consecutive months of employment.