The Massachusetts DETC is a tax incentive program for employers, aimed at increasing employment opportunities for individuals with a disability in the Commonwealth. After a minimum of 12 months of continuous employment, employers are allowed to claim a state tax credit, equal to $5,000 or 30% of the wages paid to each qualified employee with a disability in the first taxable year of employment, whichever is less. In each subsequent tax year, employers are allowed a credit equal to $2,000 or 30% of the wages paid to each qualified employee with a disability, whichever is less.
A Massachusetts resident with a disability who was hired by a Massachusetts employer after July 1, 2021, may participate in the DETC program. This employee has been certified by the Massachusetts Rehabilitation Commission (MRC), after submitting an online certification form. This
MRC has established an online certification form for employees to explain that they are a qualifying employee with a disability. A Tax Credit Coordinator will review your application and send you a Certificate of Eligibility, once accepted.