What is a requirement for the employer to claim the Homeless Hiring Tax Credit (HHTC)?

To claim the Homeless Hiring Tax Credit (HHTC), it is essential for the employer to obtain a certificate from a certifying organization. This certificate serves as evidence that the employee meets the criteria set forth for eligibility regarding their status and circumstances, primarily focusing on the fact that they were homeless prior to their hire. The requirement for a certificate ensures accountability and helps the state monitor the effectiveness of the tax credit program in supporting employment opportunities for homeless individuals.

Other options, while they may address various employment aspects, do not fulfill the specific requirement tied directly to the tax credit claim process. The stipulation to obtain a certificate is crucial for compliance with the law and application for the benefits associated with the HHTC.