Utah Code § 35A-5-304: Participation agreements.

(1) If the department enters into a participation agreement with an employer, the participation agreement shall:

(a) be provided by the department; and

(b) establish the requirements the employer is required to meet to be eligible to receive a tax credit certificate, including:

(i) requiring the employer to meet the certification requirements of Subsection 35A-5-303(3);

(ii) requiring the employer to provide written notice to the department when the employer meets the wage requirement; and

(iii) requiring the employer to provide documentation or other information the department requests:

(A) to establish the hours and dates that the person who is homeless works for the employer; and

(B) to support the employer's eligibility to receive a tax credit certificate under this part.

(2) An agreement under this section does constitute a right to receive a tax credit certificate under this part.