Section 142

Section 142 Disability Employment Tax Credit Effective Date

The credits authorized in subsection (z) of section 6 of chapter 62 of the General Laws and section 38JJ of chapter 63 of the General Laws shall be available for qualified employees with a disability who are hired after July 1, 2021 and shall be available for the tax year beginning on January 1, 2023 and for subsequent tax years.