AGENCY: Department of Workforce Services. Workforce Research and Analysis Division
SERIES: 84123
TITLE: Targeted jobs tax credit certification files
DATES: 1981-
ARRANGEMENT: Alphabetical by employer name.
DESCRIPTION: This record documents certification of individuals under the federally funded Targeted Jobs Tax Credit (TJTC) program administered by Employment Security. This program enables employers to receive tax credit by employing individuals who meet certification qualifications. Potential eligibility is based on nine different targeted groups:
- general assistance recipients;
- handicapped individuals referred by state vocational rehabilitation services or the Veterans Administration;
- Supplemental Security Income recipients;
- Vietnam-era veterans who are economically disadvantaged;
- certain ex-offenders;
- youth, 18-22, from economically disadvantaged families;
- youth, 16-19, who are economically disadvantaged and participating in an approved cooperative education program;
- work incentive (WIN) participants and recipients of aid to families with dependent children (AFDC); and
- economically disadvantaged summer employees, 16-17 years of age, who have never before worked for an employer and who work for up to 90 days between May 1 and September 15th.
The file contains: applicant characteristics form, tax credit eligibility statement, employment eligibility verification form, employer request for TJTC certification, employer tax credit voucher, and any supporting documentation or correspondence pertaining to TJTC eligibility criteria or certification, including letters of request and letters of denial. Until all materials are received on an applicant, pending files are created and arranged numerically by the last four digits of the social security number. Once processed they are filed alphabetically.
RETENTION
Retain for 5 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1991
FORMAT MANAGEMENT
Paper: Retain in Office for 2 years after certification date, or issue date if not certified and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.
Computer data files: Retain in Office for 5 years or until administrative value has been met, if longer, and then delete.
APPRAISAL
Fiscal
Retention is based on federal government Employment and Training Handbook No. 377, August 16, 1988, Section IV Administration, E, 1 (a) which states that state employment security agencies "are required to keep TJTC records (applications, supporting documentation, etc.), including all records for withdrawn certifications, for a period of 5 years from the date of certification, or from the date of issue of the determinations which do not result in a certification. This time period conforms to the Internal Revenue Service Record Retention Requirements for Employment Taxes, which specifies that records be kept for 4 years after employment taxes are due."
PRIMARY DESIGNATION
Private