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HARRY HUGHES, Governor 2109
(3) "Qualified employee" means an individual WHO:
(I) IS A NEW EMPLOYEE OR AN EMPLOYEE REHIRED
AFTER BEING LAID OFF FOR MORE THAN ONE YEAR BY THE BUSINESS
ENTITY;
[(i)] (II) [Employed] IS EMPLOYED at least 25
hours per week by a business entity for at least 6 months BEFORE
OR during that business entity's taxable [years] YEAR FOR WHICH
A CREDIT IS CLAIMED; [and]
[(ii)] (III) [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 (1) OF THIS PARAGRAPH, either in the enterprise
zone or on activities of the business entity resulting directly
from its location in the enterprise zone[.]; AND
(IV) IS HIRED 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.
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(D) WHENEVER A CREDIT AGAINST INCOME TAX IS CLAIMED UNDER
THIS SECTION, AN APPROPRIATE MODIFICATION MUST BE MADE IN THE
TAXABLE YEAR FOR WHICH THE WAGES CLAIMED AS A CREDIT WERE PAID,
INCREASING THE TAXABLE INCOME BASE TO THE EXTENT OF THE CREDIT
CLAIMED.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 31, 1983.
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CHAPTER 667
(House Bill 1520)
AN ACT concerning
State Employees - Overtime Compensation
of Law Enforcement Employees
FOR the purpose of providing that all law enforcement employees
of the State shall receive overtime compensation on the same
basis as the Maryland State Police; and providing for an
unlimited yearly overtime compensation to certain law
enforcement employees of the State.
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