1. (1) If the department enters into a participation agreement with an employer, the participation agreement shall:

   1. (a) be provided by the department; and

   2. (b) establish the requirements the employer is required to meet to be eligible to receive a tax credit certificate, including:

      1. (i) requiring the employer to meet the certification requirements of Subsection 35A-5-303(3);
      2. (ii) requiring the employer to provide written notice to the department when the employer meets the wage requirement; and

      3. (iii) requiring the employer to provide documentation or other information the department requests:

         1. (A) to establish the hours and dates that the person who is homeless works for the employer; and
         2. (B) to support the employer's eligibility to receive a tax credit certificate under this part.
2. (2) An agreement under this section does constitute a right to receive a tax credit certificate under this part.

Amended by Chapter 502, 2019 General Session