WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AN INDIVIDUAL MAY CLAIM A CREDIT AGAINST THE INCOME TAX FOR
A TAXABLE YEAR FOR INCOME TAX WITHHELD FOR THE YEAR UNDER
SUBTITLE 9 OF THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 312(g).

The reference to the "income tax withheld for the year
under Subtitle 9 of this title" is substituted for the
former reference to "[t]he taxes so withheld and paid
by the employer or 'S' corporation to the
Comptroller", to identify the taxes and to clarify
that the credit applies to any required withholdings
of income tax, including those from payments subject
to voluntary withholding and distributions to a
nonresident alien by a fiduciary.

The defined term "income tax" is substituted for the
former reference to "the total tax due on the
individual's income tax return", for clarity and
consistency.

The former reference to withholdings as constituting
"payments on account of the income tax which is levied
and imposed elsewhere in this subtitle" is deleted as
unnecessary in light of the reference to "a credit".

Defined terms: "Income tax" § 1-101
"Individual" § 10-101 "Person" § 1-101
"Taxable year" § 10-101

10-702. WAGES PAID IN ENTERPRISE ZONE.

(A) DEFINITIONS.

(1)  IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(2)  (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.

(3)  "ENTERPRISE ZONE" MEANS AN AREA DESIGNATED UNDER
ARTICLE 41A, § 5-302 OF THE CODE.

(4)  "QUALIFIED EMPLOYEE" MEANS AN INDIVIDUAL WHO:

(I) IS A NEW EMPLOYEE OR AN EMPLOYEE REHIRED
AFTER BEING LAID OFF FOR MORE THAN 6 MONTHS BY A BUSINESS ENTITY;

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