1. A. Issuance of Vouchers—Potential Eligibility for Tax Credit.

   1. (1) Individuals who are served by the Division, the Department of Veterans Affairs, or deemed agencies shall apply to those agencies for a tax credit voucher. The Division, the Department of Veterans Affairs, or the deemed agency shall issue a voucher to individuals meeting the definition of qualified employee with a disability under Regulation .02B of this chapter.
   2. (2) Individuals not served by the Division, the Department of Veterans Affairs, or deemed agencies shall apply to a local Division of Rehabilitation Services office and provide supporting documentation that they meet the definition of individual with a disability as defined under Regulation .02B(6) of this chapter. The Division shall issue a voucher to individuals meeting the definition of qualified employee with a disability.
   3. (3) The individual may take the voucher on interviews for employment and present it to the potential employer.
2. B. Applicant Information. The Division, the Department of Veterans Affairs, or the deemed agency shall complete the necessary applicant characteristics form and submit the original copy to the Maryland Department of Labor.

3. C. Certification by the Maryland Department of Labor.

   1. (1) Upon hiring a person presenting a voucher, the employer shall complete the employer's portion of the voucher and return it to the Maryland Department of Labor.
   2. (2) The Maryland Department of Labor shall review the applicant information and information provided on the voucher by the employer. If the Maryland Department of Labor approves the application material and information, the Department shall return a certificate of eligibility for the Maryland disability employment tax credit to the employer.
   3. (3) The employer shall keep the certificate in its files as justification for including the tax credit on its tax return.

Authority: Education Article, §21-309, Annotated Code of Maryland

Effective date: February 23, 1998 (25:4 Md. R. 244)

Regulation .02 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .03 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .03A, C amended effective August 7, 2000 (27:15 Md. R. 1402)

Regulation .04 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .06 amended effective October 1, 2001 (28:19 Md. R. 1687); January 21, 2013 (40:1 Md. R. 21)

Regulation .06A, B amended effective August 7, 2000 (27:15 Md. R. 1402); December 6, 2007 (34:24 Md. R. 2158); January 12, 2009 (36:1 Md. R. 23); November 30, 2009 (36:24 Md. R. 1859)