1. An employer may deduct from the total amount of wages reported and upon which the excise tax is imposed pursuant to NRS 363A.130 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, 3926)