PARRIS N. GLENDENING, Governor                          H.B. 1310

(b)     (1) Except as provided in subsection (e) of this section, a business entity
may claim a tax credit in the amounts determined under subsections (c) and (d) of this
section for the wages and qualified child care expenses with respect to a qualified
employment opportunity employee that are paid in the taxable year for which the
business entity claims the credit.

(2) The same tax credit cannot be applied more than once against different
taxes by the same taxpayer.

(c)     For each taxable year, for the wages paid to each qualified employment
opportunity employee, a credit is allowed in an amount equal to:

(1)     30% of up to the first $6,000 of the wages paid to the qualified
employment opportunity employee during the first year of employment;

(2)     20% of up to the first $6,000 of the wages paid to the qualified
employment opportunity employee during the second year of employment; and

(3)     10% of up to the first $6,000 of the wages paid to the qualified
employment opportunity employee during the third year of employment.

(d)     For each taxable year, for child care provided or paid for by a business entity
for the children of a qualified employment opportunity employee of the business entity, a
credit is allowed in an amount equal to:

(1)     Up to $600 of the qualified child care expenses incurred for each
qualified employment opportunity employee during the first year of employment;

(2)     Up to $500 of the qualified child care expenses incurred for each
qualified employment opportunity employee during the second year of employment; and

(3)     Up to $400 of the qualified child care expenses incurred for each
qualified employment opportunity employee during the third year of employment.

(e)     (1) A business entity may not claim the credit under this section for an
employee:

(i) Who is hired to replace a laid-off employee or to replace an
employee who is on strike; or

(ii) For whom the business entity simultaneously receives federal or
State employment training benefits.

(2)     A business entity may not claim the credit under this section until it has
notified the appropriate government agency that the qualified employment opportunity
employee has been hired.

(3)     [ A business entity may not claim the credit under this section for an
employee whose employment lasts less than one year unless the employee:

(i) Voluntarily terminates employment with the employer;

(ii) Is unable to continue employment due to death or a disability; or

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