Section 12-217y-5 - Certification process(a) Any business firm seeking the tax credit shall apply for and receive certification from the Department that the employee for whom it is seeking the tax credit is a qualifying employee before the business firm can claim the tax credit on its Connecticut corporation business tax return. To apply for certification, business firms shall submit, by letter postmarked not later than the twenty-first day after an employee's employment starting date: (1) The name of the qualifying employee on the form provided by the Department and a statement indicating that the individual is and has been receiving Temporary Family Assistance for more than nine consecutive months at the time of the employment starting date; and(2) The Social Security number of the qualifying employee.(b) The Department shall issue to the business firm either a written tax credit certification of an employee's eligibility or a written denial of certification for each employee who is the subject of the tax credit eligibility application.(c) The Department will issue additional tax credit certifications, if necessary, to replace certified employees who are terminated during the business firm's income year.Conn. Agencies Regs. § 12-217y-5
Adopted effective October 5, 2000