HARRY HUGHES, Governor

1029

(4)     "Economically disadvantaged individual" means an

individual who is certified by provisions adopted by the

Department of Employment and Training 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.

(b) Any EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS
SECTION, ANY business entity which is located in an enterprise
zone and satisfies the requirements of Section 266KK-4 of Article
41 shall receive the following credits against the tax imposed by
Section 288 of this article.

(1) For the taxable year in which the business entity
satisfies the requirements of Section 266KK-4 of Article 41, a
credit shall be granted of:

(i) Up to $1,500 of the wages paid in the
taxable year for which the credit is claimed to each qualified
employee who:

1.  Is an economically disadvantaged
individual; [and]

2.  Is not hired to replace an individual
who was employed by the business entity in that or any previous
taxable year; and

3.  WAS NOT REHIRED AFTER BEING LAID OFF
FOR MORE THAN 6 MONTHS BY THE BUSINESS ENTITY;

(II) UP TO $1,000 OF THE WAGES PAID IN THE
TAXABLE YEAR FOR WHICH THE CREDIT IS CLAIMED TO EACH QUALIFIED
EMPLOYEE WHO:

1.  WAS REHIRED AFTER BEING LAID OFF FOR
MORE THAN 6 MONTHS BY THE BUSINESS ENTITY; AND

2.  IS NOT HIRED TO REPLACE AN INDIVIDUAL
WHO WAS EMPLOYED BY THE BUSINESS ENTITY IN THAT OR ANY PREVIOUS
TAXABLE YEAR, UNLESS REHIRED ONE TIME THE QUALIFIED EMPLOYEE WAS
REHIRED NOT MORE THAN ONCE FOR THE POSITION HELD BY THE QUALIFIED
EMPLOYEE PRIOR TO LAYOFF; AND