Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 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.
Amendment history
October 5, 2000
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-217s-3 · Limitations
- 12-217s-4 · Traffic reduction plans
- 12-217s-5 · Approval of plans and annual updates
- 12-217s-6 · Direct costs
- 12-217s-7 · Application for tax credit
- 12-217s-8 · Department determination of eligible credit
- 12-217s-9 · Certification of eligible credit
- 12-217s-10 · Document production and record keeping
- 12-217y-1 · Definitions
- 12-217y-2 · Program purpose
- 12-217y-3 · Application and approval process
- 12-217y-4 · Allocation of tax credit
- 12-217y-5 · Certification process
- 12-217y-6 · Business firm to submit report at end of income year
- 12-217y-7 · Timeliness; evidence of mailing
- 12-217y-8 · Tax credit carry forwards
- 12-218-1 · Definitions
- 12-218-2 · Derivation of income or loss
- 12-218-3 · Apportionment fraction
- 12-219a-1 · Definitions
- 12-221a-1 · Alternate method of apportionment
- 12-223a-1 · Combined tax
- 12-223a-2 · Combined operating loss
- 12-225-1 · Repealed, August 3, 2001
- 12-225-2 · Adjustments to net income resulting from subtraction of