HARRY HUGHES, Governor                                     3337

(a) In this section the following words have the meanings
indicated:

(1)  (i) "Business entity" means a person conducting
or operating a trade or business;

(ii) "Business entity" does not include a
person owning, operating, developing, constructing, or
rehabilitating property intended for use primarily as single or
multifamily residential property located within the enterprise
zone;

(2)  "Enterprise zone" means an area designated under
§ 266KK-2 of Article 41; and

(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;

(ii) 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 year for which a credit is claimed;

(iii) Spends at least one-half of the hours
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; and

(iv) 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.