Utah Code § 35A-5-304

Participation agreements
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(1) If the department enters into a participation agreement with an employer, the participation
agreement shall:
(a) be provided by the department; and
(b) establish the requirements the employer is required to meet to be eligible to receive a tax
credit certificate, including:
(i) requiring the employer to meet the certification requirements of Subsection 35A-5-303(3);
(ii) requiring the employer to provide written notice to the department when the employer meets
the wage requirement; and
(iii) requiring the employer to provide documentation or other information the department
requests:
(A) to establish the hours and dates that the person who is homeless works for the employer;
and
(B) to support the employer's eligibility to receive a tax credit certificate under this part.

(2) An agreement under this section does constitute a right to receive a tax credit certificate under
this part.

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