35A-5-303. Application for tax credit certificate.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/14/2019

(1)An employer who employs a person who is homeless and seeks to receive a tax credit certificate under this part shall file an application with the department with respect to each person who is homeless that the employer employs.

(2)The application shall be on a form the department provides to the employer.

(3)The application shall require the employer to certify that:

(a)the person who the employer employs:

(i)met the definition of a person who is homeless on the date of hire or at any time during the 60-day period immediately before the date of hire;

(ii)is an employee, and not an independent contractor, of the employer;

(iii)is legally eligible to work in the United States; and

(iv)has not worked for the employer for more than 40 hours during the 60-day period immediately before the date of hire; and

(b)the employer:

(i)complies with all state, federal, or local requirements related to the employment of the person who is homeless; and

(ii)is not a governmental entity.

(4)The application:

(a)shall list, for each person who is homeless that the employer employs:

(i)the person's name;

(ii)the person's social security number; and

(iii)the person's current address;

(b)shall list the employer's federal employer identification number; and

(c)may require additional information as determined by the department.

(5)An employer shall provide documentation to the department to support the certifications and other information the employer provides in the application described in this section.

(6)If the department determines that, on the basis of the documentation and other information the employer provides, the employer has satisfied the certification requirements of Subsection

(3)and provided the information described in Subsection

(4), the department shall enter into a participation agreement with the employer as provided in Section 35A-5-304 for each person who is homeless who the employer employs.

(7)If the department determines that, on the basis of the documentation and other information the employer provides, the employer has not satisfied the certification requirements of Subsection

(3)or provided the information described in Subsection

(4), the department:

(a)shall deny the application; or

(b)inform the employer that the documentation the employer provided is inadequate and request the employer to submit new or additional documentation.

(8)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , and consistent with the provisions of this part, the department may make rules governing the administration of the tax credit described in this part.

Amended by Chapter 502 , 2019 General Session