1. An employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363B.110 all wages paid by the employer to an employee during the first 4 full calendar quarters next following the hiring of the employee, and 50 percent of all wages paid by the employer to the employee during the 5th through 12th full calendar quarters next following the hiring of the employee, if:
(a) The employee is a veteran as defined in NRS 417.005;
(b) The employee is first hired by the employer on or after July 1, 2015, and on or before June 30, 2019;
(c) The employee has been:
(1) Unemployed for a continuous period of not less than 3 months immediately preceding the date of hire; and
(2) Receiving unemployment compensation continuously for that entire period;
(d) The employee is employed in a full-time position throughout the entire calendar quarter for which the deduction is claimed;
(e) The employee provides to the employer documentation to verify that the employee meets the requirements of paragraph (c); and
(f) The employer submits to the Department an affidavit, signed under penalty of perjury by the employer or an authorized agent of the employer, stating that:
(1) The employee meets the requirements specified in paragraphs (a), (b) and (c);
(2) The employee meets all qualifications for the position of employment for which he or she is hired; and
(3) The employee was not hired to replace another employee or, if so, the replaced employee left voluntarily or was terminated for cause.
2. An employer claiming the deduction allowed pursuant to this section shall, upon the request of the Department, provide the Department with such documentation as the Department deems appropriate to substantiate that claim.
(Added to NRS by 2015, 3927)
Structure Nevada Revised Statutes
NRS 363B.020 - "Commission" defined.
NRS 363B.030 - "Employer" defined.
NRS 363B.040 - "Employment" defined.
NRS 363B.050 - "Taxpayer" defined.
NRS 363B.060 - Duties of Department.
NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.
NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.
NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.
NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.
NRS 363B.140 - Certification of excess amount collected; credit and refund.
NRS 363B.160 - Interest on overpayments; disallowance of interest.
NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.
NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.
NRS 363B.210 - Standing to recover.
NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363B.230 - Cancellation of illegal determination.