Requirement for Applications for State Historic Rehabilitation Tax Credit Program Historic Preservation Certification

Each Part 1, Part 2 or Part 3 application for the MHC State Historic Rehabilitation Tax 'Credit Program Historic Preservation Certification requesting a tax credit in excess of$5,000.00 mμst include a certificate of compliance issued by the Department of Unemployment Assistance (hereinafter "DUA") showing that it is current in all its DUA obligations relating to its contributions, payments in lieu of contributions and the employer assistance contribution established by Chapter 149 § 189. This requirement was added by St. 2014 c.149 § 60 which amended.G.L. c.151A § 19(b).

The certificate may be obtained online at www.mass.gov/lwd/unemployment-insur Click on "Ul Online for Employers & Agents", enter your user information and select certificate of compliance. If the employer is compliant the system will generate a .pdffile containing the certificate. Print the certificate and include it with your application. The certificate provided must be dated within 30 days from the date of the application.

MHC is prohibited by law from authorizing any tax credit unless the DUA Certificate of Cqmpliance is received.