§ 32.38 The recovery tax credit program.\n (a) Authorization. The commissioner is authorized to and shall\nestablish and administer the recovery tax credit program to provide tax\nincentives to certified employers for employing eligible individuals in\nrecovery from a substance use disorder in part-time and full-time\npositions in the state. The commissioner is authorized to allocate up to\ntwo million dollars of tax credits annually for the recovery tax credit\nprogram beginning in the year two thousand twenty.\n (b) Definitions. 1. The term "certified employer" means an employer\nthat has received a certificate of tax credit from the commissioner\nafter the commissioner has determined that the employer:\n (i) provides a recovery supportive environment for their employees\nevidenced by a formal working relationship with a local recovery or\ntreatment provider certified by the office to provide support for\nemployers including any necessary assistance in the hiring process of\neligible individuals in recovery from a substance use disorder and\ntraining for employers or supervisors; and\n (ii) fulfills the eligibility criteria set forth in this section and\nby the commissioner to participate in the recovery tax credit program\nestablished in this section.\n 2. The term "eligible individual" means an individual with a substance\nuse disorder as that term is defined in section 1.03 of this chapter who\nis in a state of wellness where there is an abatement of signs and\nsymptoms that characterize active addiction and has demonstrated to the\nqualified employer's satisfaction, pursuant to guidelines established by\nthe office, that he or she has completed a course of treatment or is\ncurrently in receipt of treatment for such substance use disorder. A\nrelapse in an individual's state of wellness shall not make the\nindividual ineligible, so long as such individual shows a continued\ncommitment to recovery that aligns with an individual's relapse\nprevention plan, discharge plan, and/or recovery plan.\n (c) Application and approval process. 1. To participate in the program\nestablished by this section, an employer must, in a form prescribed by\nthe commissioner, apply annually to the office by January fifteenth to\nclaim credit based on eligible individuals employed during the preceding\ncalendar year. As part of such application, an employer must:\n (i) Agree to allow the department of taxation and finance to share its\ntax information with the office of alcoholism and substance abuse\nservices. However, any information shared because of this agreement\nshall not be available for disclosure or inspection under the state\nfreedom of information law.\n (ii) Allow the office of alcoholism and substance abuse services and\nits agents access to limited and specific information necessary to\nmonitor compliance with program eligibility requirements. Such\ninformation shall be confidential and only used for the stated purpose\nof this section.\n (iii) Demonstrate that the employer has satisfied program eligibility\nrequirements and provided all the information necessary, including the\nnumber of hours worked by any eligible individual, for the commissioner\nto compute an actual amount of credit allowed.\n 2. (i) After reviewing the application and finding it sufficient, the\ncommissioner shall issue a certificate of tax credit by March\nthirty-first. Such certificate shall include, but not be limited to, the\nname and employer identification number of the certified employer, the\namount of credit that the certified employer may claim, and any other\ninformation the commissioner of taxation and finance determines is\nnecessary.\n (ii) In determining the amount of credit that any employer may claim,\nthe commissioner shall review all claims submitted for credit by\nemployers and, to the extent that the total amount claimed by employers\nexceeds the amount allocated for the program in that calendar year,\nshall issue credits on a
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