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1945
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HARRY HUGHES, Governor
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during that business entity's taxable [years] YEAR FOR WHICH A
CREDIT IS CLAIMED; and
(ii) [Who spends] SPENDS at least one-half of
the hours [for which wages are paid to such employee by the
business entity during that business entity's taxable year] UNDER
ITEM (I) OF THIS PARAGRAPH, either in the enterprise zone or on
activities of the business entity resulting directly from its
location in the enterprise zone;
(III) IS HIRED BY THE BUSINESS ENTITY AFTER THE
LATER OF:
1. THE DATE ON WHICH THE ENTERPRISE ZONE
IS DESIGNATED; OR
2. THE DATE ON WHICH THE BUSINESS ENTITY
LOCATES IN THE ENTERPRISE ZONE;
(4) "ECONOMICALLY DISADVANTAGED INDIVIDUAL" MEANS AN
INDIVIDUAL WHO IS CERTIFIED BY PROVISIONS ADOPTED BY THE
DEPARTMENT OF HUMAN RESOURCES AS AN INDIVIDUAL WHO, BEFORE
BECOMING EMPLOYED BY A BUSINESS ENTITY IN AN ENTERPRISE ZONE:
(I) WAS QUALIFIED TO PARTICIPATE IN TRAINING
ACTIVITIES FOR THE ECONOMICALLY DISADVANTAGED UNDER TITLE II,
PART B OF THE FEDERAL COMPREHENSIVE EMPLOYMENT AND TRAINING ACT
OR ITS SUCCESSOR AND WAS UNEMPLOYED FOR AT LEAST 30 CONSECUTIVE
DAYS BEFORE BECOMING EMPLOYED BY THE BUSINESS ENTITY; OR
(II) IN THE ABSENCE OF AN APPLICABLE FEDERAL
ACT, MET THE CRITERIA FOR AN ECONOMICALLY DISADVANTAGED
INDIVIDUAL ESTABLISHED BY THE SECRETARY OF ECONOMIC AND COMMUNITY
DEVELOPMENT.
[(b) Any business entity in an enterprise zone shall
receive the following credits against the tax imposed by § 288 of
this article.
(1) For the taxable year that commences immediately
following either the designation of the enterprise zone or the
location of the business entity in the enterprise zone, whichever
is later:
(i) A credit equal to an amount not exceeding
$1,500 of the wages paid to each qualified employee who:
1. Prior to employment by the business
entity, was eligible to participate in training activities for
the economically disadvantaged under Title II, Part B of the
Federal Comprehensive Employment and Training Act or its
successor, provided that, if such qualified employee was eligible
to receive such training by reason of unemployment, such
unemployment shall have continued for at least 30 consecutive
days prior to employment by the business entity, or in the
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