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S.B. 193
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VETOES
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(3) THE COMPTROLLER SHALL ADOPT REGULATIONS TO PROVIDE
PROCEDURES FOR CLAIMING AND APPLYING CREDITS AUTHORIZED UNDER
PARAGRAPH (1)(II) OF THIS SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That Section(s) 10-205(b) and
10-306(b)(l) of Article - Tax - General of the Annotated Code of Maryland be
repealed.
SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Tax - General
10-205.
(B) THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES THE
AMOUNT OF A CREDIT CLAIMED UNDER:
(1) § 10-702 OF THIS TITLE FOR WAGES PAID TO AN EMPLOYEE IN AN
ENTERPRISE ZONE;
(2) § 10-704.3 OF THIS TITLE OR § 8-213 OF THIS ARTICLE FOR WAGES
PAID AND QUALIFIED CHILD CARE OR TRANSPORTATION EXPENSES INCURRED WITH
RESPECT TO QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEES;
(3) § 10-704.7 OF THIS TITLE OR § 8-216 OF THIS ARTICLE FOR WAGES
PAID AND QUALIFIED CHILD CARE OR TRANSPORTATION EXPENSES INCURRED WITH
RESPECT TO A QUALIFIED EMPLOYEE WITH A DISABILITY; AND
(4) § 10-704.10 OF THIS TITLE FOR WAGES PAID TO A QUALIFIED
EX-FELON EMPLOYEE,
10-306.
(b) The addition under subsection (a) of this section includes the additions
required for an individual under:
(1) § 10-205(B) OF THIS TITLE (ENTERPRISE ZONE WAGE CREDIT,
EMPLOYMENT OPPORTUNITY CREDIT, DISABILITY CREDIT, AND QUALIFIED
EX-FELON EMPLOYEE CREDIT);
SECTION 1. AND BE IT FURTHER ENACTED BY THE GENERAL
ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows:
Chapter 492 of the Acts of 1995, as amended by Chapter 10 of the Acts of 1996,
Chapters 598 and 599 of the Acts of 1998, Chapter 448 of the Acts of 2000, and
Chapter 454 of the Acts of 2003
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995, and shall be applicable to all taxable years beginning after December 31,
1994 but before January 1, [2009] 2010; provided, however, that the tax credit under
Article 88A, § 54 of the Code, as enacted under Section 1 of this Act, shall be allowed
only for employees hired on or after June 1, 1995 but before July 1, [2006] 2007; and
provided further that any excess credits under Article 88A, § 54 of the Code may be
- 2988 -
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