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600
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Ch. 86
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LAWS OF MARYLAND
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activities are carried on as a student in a full-time program,
taken for credit at that institution, which combines academic
instruction with work experience, if the service is an integral
part of that program, and that institution has so certified to
the employer, except that this subparagraph shall not apply to
service performed in a program established for or on behalf of an
employer or group of employers;
(n) "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all
compensation in any medium other than cash. The reasonable cash
value of compensation in any medium other than cash shall be
estimated and determined in accordance with rules prescribed by
the Executive Director. Amounts- paid to traveling salesmen or
other individuals as allowance or reimbursement for traveling or
other expenses incurred on the business of the employing unit
shall be deemed to constitute wages only to the extent of the
excess of those amounts over the expenses actually incurred and
accounted for by the individual to his employing unit. "Wages"
does not include:
(1) That part of renumeration which, beginning
January 1, 1972, is in excess of $4,200, [and] beginning January
1, 1978, is in excess of $6,000, AND BEGINNING JANUARY 1, 1983,
IS IN EXCESS OF $7,000 paid during the calendar year to an
individual by an employer, or his predecessor, or by a
combination of both the employer and his predecessor, with
respect to employment in this State or any other state if the
employee was in a continuous period of employment immediately
before and immediately subsequent to transfer of business. The
term predecessor as used in this subsection shall mean the same
as it means in § 8(c)(6) of this article. However, if the maximum
amount of wages taxable under the Federal Unemployment Tax Act or
any other federal tax law against which credit may be taken for
contributions into a state unemployment insurance fund is
increased in the future over and above the amount of [$6,000]
$7,000 in any calendar year, the limitation set forth in this
section shall automatically increase to the amount required by
the federal law.
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SECTION 2. AND BE IT FURTHER ENACTED, That if any provision
of this Act or the application thereof to any person or
circumstance is held invalid for any reason, the invalidity shall
not affect the other provisions or any other application of this
Act which can be given effect without the invalid provisions or
application, and to this end all the provisions of this Act are
declared to be severable.
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SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 10, 1983.
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