Notwithstanding the repeal of Chapter 12.8 (commencing with Section 7070), Chapter 12.93 (commencing with Section 7097), and Chapter 12.97 (commencing with Section 7105) of the Government Code by Chapter 69 of the Statutes of 2013, a local entity formerly authorized by one or more of those chapters of the Government Code to issue a certification that provides that a qualified employee, qualified disadvantaged individual, or qualified displaced employee meets the specified eligibility requirements under Section 17053.34, 17053.46, 17053.47, 17053.74, 23622.7, 23622.8, 23634, or 23646 of the Revenue and Taxation Code may continue to accept applications for the certification and to issue the certifications up to but no later than January 1, 2015.
Chapter 12.78Certification for Enterprise Zones, Targeted Tax Areas, and Local Agency Military Base Recovery Areas Hiring Credits
Section § 7069
This law states that even though certain chapters of the Government Code were repealed back in 2013, local entities can still accept applications and issue certifications that verify someone meets specific eligibility requirements for tax credits or benefits. However, they could only do this until January 1, 2015. These certifications are important for qualified employees, disadvantaged individuals, or displaced employees seeking tax benefits under certain sections of the Revenue and Taxation Code.
local entity certification qualification eligibility tax benefits disadvantaged individual displaced employee tax credit eligibility application acceptance January 1 2015 deadline repealed chapters Government Code repeal Revenue and Taxation Code qualified employee certification
