(a) In the case of an employer in a private company, there shall be allowed a deduction of four hundred dollars ($400) for each severely handicapped person who is employed during at least twenty (20) hours a week for nine (9) months of the taxable year. The deduction may be claimed for a maximum of five (5) severely handicapped persons employed. For purposes of this subsection, the definition of the term 'severely handicapped person' that is contained in the regulations in effect of the Program of Vocational Rehabilitation of the Department of Social Services shall apply.(b) Any employer in the private sector claiming this deduction must attach to his/her income tax return the following documents:(1) A certificate attesting to the fact that the person for whom the deduction is requested has been his/her employee for at least nine (9) months of the taxable year for which the deduction is being claimed, and(2) a certificate issued by the Secretary of Social Services, in accordance with the norms and procedures adopted by him/her and through the administrative agency designated by him/her, in which it is stated that the person for whom the deduction is claimed is severely

dance with the norms and procedures adopted by him/her and through the administrative agency designated by him/her, in which it is stated that the person for whom the deduction is claimed is severely handicapped. History —Jan. 31, 2011, No. 1, § 1033.11, retroactive to Jan. 1, 2011.