2476                                           LAWS OF MARYLAND                                Ch. 904

EXCESS OF ITS NORMAL PERSONNEL REQUIREMENTS, THE MARYLAND
TAX LIABILITY OF THE EMPLOYER IS REDUCED BY 50 PERCENT OF
THE GROSS WAGES OF THE STUDENT. THE MAXIMUM AMOUNT OF
THE TAX CREDIT IS $500 PER STUDENT EMPLOYED IN EXCESS OF
NORMAL PERSONNEL REQUIREMENTS.

(D)    THE TAX CREDITS WILL APPLY IF THE STUDENT IS:

(1)    EMPLOYED AT LEAST 30 HOURS PER WEEK.

(2)    EMPLOYED AT LEAST FOUR CONSECUTIVE
WEEKS, OR FOR AT LEAST SIX WEEKS IF NOT IN SUCCESSION.

(3)    PAID AT LEAST THE MINIMUM WAGE AND
OVERTIME RATE ESTABLISHED IN ARTICLE 100 SECTION 83, OR
IF APPROPRIATE, ARTICLE 100 SECTION 82(E) FOR PURPOSES OF
THE MARYLAND WAGE AND HOUR LAW.

(4)    NOT A SUBSTITUTE FOR EMPLOYEES ON
FURLOUGH, ON STRIKE, LAID OFF, OR   OTHERWISE TEMPORARILY
ABSENT. THIS SECTION DOES NOT APPLY TO PERMANENT
EMPLOYEES ON VACATION.

(5)    A RESIDENT OF MARYLAND.

(6)    NOT A RELATIVE OF ANYONE WHO HAS GREATER
THAN A 10 PERCENT INTEREST IN THE EMPLOYER'S BUSINESS.

(E)   THE PROVISIONS OF THIS SECTION ABE APPLICABLE
TO TAXABLE YEARS WHICH INCLUDE THE MONTHS OF JUNE THROUGH
SEPTEMBER OF 1976, AND MAY THROUGH SEPTEMBER OF BOTH 1977
AND 1978. IF THE STATE COMPTROLLER DETERMINES DURING THE
PERIOD OCTOBER 1976 THROUGH FEBRUARY 1977, THAT THE
CONTINUATION OF THE PROGRAM WILL HAVE A SERIOUS ADVERSE
EFFECT ON THE STATE'S FISCAL POSITION, HE MAY TERMINATE
THE PROGRAM. IF THE PROGRAM CONTINUES THROUGH 1977, THE
STATE COMPTROLLER MAY TERMINATE THE PROGRAM FOR 1978,
DURING OCTOBER 1977 THROUGH FEBRUARY 1978. THE PROGRAM
WILL TERMINATE DECEMBER 31, 1978.

(F)    A STUDENT EMPLOYED UNDER THIS SECTION MAY NOT
FILE FOR AN UNEMPLOYMENT INSURANCE CLAIM.

(G)    AN EMPLOYER WHO WAS NOT IN BUSINESS DURING THE
BASE PERIOD IS NOT ELIGIBLE FOR THE TAX CREDIT.

(H) THE DEPARTMENT OF HUMAN RESOURCES SHALL
ADMINISTER THIS PROGRAM, AND SHALL MAKE RULES IT
CONSIDERS NECESSARY IN ITS ADMINISTRATION. THE
DEPARTMENT OF HUMAN RESOURCES SHALL ADMINISTER THIS
PROGRAM SO AS TO COMPLY STRICTLY WITH THE PROVISIONS OF
ARTICLE 49B, §§17 THROUGH 20, INCLUSIVE, RELATING TO
PROTECTION AGAINST DISCRIMINATION IN EMPLOYMENT.

(I) THE EMPLOYER ASSUMES THE BURDEN OF PROVIDING
NECESSARY DOCUMENTATION FOR THE COMPTROLLER TO CERTIFY
THE TAX CREDIT ELIGIBILITY.