Utah Code 35A-5-303. Application for tax credit certificate
Current as of: 2023 | Check for updates
|
Other versions
35A-5-303. Application for tax credit certificate.
(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. |
(a) | a public or private place not designated for or ordinarily used as a regular sleeping accommodation for an individual, including a car, park, abandoned building, bus station, train station, airport, or camping ground; or |
(b) | a publicly or privately operated shelter designated to provide temporary living arrangements, including a permanent housing, permanent supportive, or transitional facility. See Utah Code 35A-5-302 |
(2) | The application shall be on a form the department provides to the employer. |
(4) | The application:
|
(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:
|
(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