HARRY HUGHES, Governor                                       1027

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

9-302.

(b) The governing body of Allegany County or of a municipal

corporation in Allegany County may grant, by law, a property tax

credit under this section against the county or municipal
corporation property tax imposed on:

(1)  property that is:

(i) owned by the National Board of Young Men's
Christian Associations; and

(ii) known as the Railroad YMCA of Cumberland;
[and]

(2)  property that is owned by the Upper Potomac
Jaycees, Incorporated; AND

(3)  PROPERTY THAT IS OWNED BY THE ALLEGANY BEAGLE
CLUB, INCORPORATED.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved April 29, 1986.

CHAPTER 280

(House Bill 1863)

AN ACT concerning

Enterprise Zones - Income Tax Credits for Rehiring
Laid Off Workers

FOR the purpose of authorizing income tax credits to a business
entity that locates in an enterprise zone and rehires
workers who have been laid off for a certain period of time;
reducing the period of time that a rehired employee must
have been laid off to be a "qualified employee" under
enterprise zone law; providing for the certification and
approval of the tax credit; providing for the retroactive
application of this Act; providing for the termination date
of this Act; and generally relating to income tax credits
allowed business entities located in enterprise zones for
the rehiring of laid off workers.