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.B. NO. <br />1 (c) Certification of an individual with a disability for the purpose of <br />2 claiming a credit under this section shall be submitted to the department of <br />3 taxation on forms prescribed by the department of taxation. <br />4 (d) An individual shall not be treated as an individual with a <br />s disability unless on or before the day on which the individual begins work for <br />6 the employer, the employer has received certification from a qualified <br />7 physician. If an individual has been certified as an individual with a <br />s disability and the certification is incorrect because it was based on false <br />9 information provided by the individual the certification shall be revoked and <br />10 wages paid by the employer after the date on which. notice of revocation is <br />11 received by the employer shall not be treated as qualified wages. <br />12 In any request for a certification of an individual as an individual with <br />13 a disability the employer shall certify that a good faith effort was made to <br />14 determine that such individual is an individual with a disability. <br />is (e) The following wages paid to an individual with a disability are <br />16 ineligible to be claimed by the employer for this credit: <br />17 (1) Wages paid to an individual with a disability who: <br />18 kffiBears any of the relationships described in <br />19 section 152(d)(2)(A) through (G) of the Internal <br />20 Revenue Code to the taxpayer, or, if the taxpayer is a <br />21 comoration, to an individual who owns, directly or <br />2 <br />