2474

LAWS OF MARYLAND

Ch. 904

business' normal requirements for personnel. It is the
intent of this program to expeditiously certify an
employer as eligible for the tax credit, and with as
little paper work as possible, find summer jobs for
students. The employer will benefit from the additional
manpower at a great tax savings; the student will benefit
by having a good paying job and possibly be able to save
for his future education; the community will benefit by
having its young people its future producers and
taxpayers gainfully employed rather than disinterested
and bored with their summer break.

The program is self—supporting; it will be   funded by
a one—time addition of $1 per taxpayer on personal income

tax returns for 1976, 1977, and 1978.        Thus, no

additional State moneys need be expended,        and no

significant burden will be placed on the taxpayer;

persons over 65 years of age will be exempted     from the
tax; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 292 be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1975 Replacement Volume and 197 5 Supplement)
to read as follows:

Article 81 - Revenue and Taxes

292.

(A)    THIS SECTION MAY BE CITED AS THE SCHOLASTIC
SUMMER EMPLOYMENT ACT.

(B)    (1) IN THIS SECTION THE FOLLOWING WORDS HAVE
THE MEANINGS INDICATED.

(2)    "SCHOOL" MEANS AN EDUCATIONAL
INSTITUTION THAT HAS A REGULAR TEACHING STAFF, COURSE OF
STUDY, AND A BODY OF STUDENTS IN ATTENDANCE. IT INCLUDES
SECONDARY SCHOOLS, COLLEGES, UNIVERSITIES, COMMUNITY
COLLEGES, BUSINESS, VOCATIONAL, TECHNICAL, AND MECHANICAL
SCHOOLS LEADING TO A DIPLOMA, DEGREE, OR CERTIFICATION.
IT DOES NOT INCLUDE ON-THE-JOB TRAINING COURSES,
CORRESPONDENCE COURSES, OR SIMILAR COURSES OR SCHOOLS.

(3)    "STUDENT" MEANS A STUDENT:

(I)    WHO HAS COMPLETED THE PRECEDING
ACADEMIC YEAR IN ACCORDANCE WITH THE REQUIREMENTS OF THE
SCHOOL ATTENDED.

(II)   WHO IS ENROLLED IN A PROGRAM OF
DAY OR NIGHT STUDY DEEMED TO BE FULL-TIME BY THE
INSTITUTION ATTENDED.

(III)  WHO HAS COMPLETED NINTH GRADE BUT
HAS NOT BEGUN COLLEGE POSTGRADUATE EDUCATION.