Ch. 2

LAWS OF MARYLAND

(II)  IS EMPLOYED BY A BUSINESS ENTITY AT LEAST
25 HOURS EACH WEEK FOR AT LEAST 6 MONTHS BEFORE OR DURING THE
TAXABLE YEAR FOR WHICH THE ENTITY CLAIMS A CREDIT;

(III)  SPENDS AT LEAST 50% OF THE HOURS UNDER
ITEM (II) 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.

(5) "ECONOMICALLY DISADVANTAGED INDIVIDUAL" MEANS AN
INDIVIDUAL WHO IS CERTIFIED BY PROVISIONS THAT THE DEPARTMENT OF
ECONOMIC AND EMPLOYMENT DEVELOPMENT ADOPTS AS AN INDIVIDUAL WHO,
BEFORE BECOMING EMPLOYED BY A BUSINESS ENTITY IN AN ENTERPRISE
ZONE:

(I)  WAS BOTH UNEMPLOYED FOR AT LEAST 30
CONSECUTIVE DAYS AND QUALIFIED TO PARTICIPATE IN TRAINING
ACTIVITIES FOR THE ECONOMICALLY DISADVANTAGED UNDER TITLE II,
PART B OF THE FEDERAL JOBS TRAINING PARTNERSHIP ACT OR ITS
SUCCESSOR; OR

(II)  IN THE ABSENCE OF AN APPLICABLE FEDERAL
ACT, MET THE CRITERIA FOR AN ECONOMICALLY DISADVANTAGED
INDIVIDUAL THAT THE SECRETARY OF ECONOMIC AND EMPLOYMENT
DEVELOPMENT SETS.

(B)  CREDIT ALLOWED.

EXCEPT AS PROVIDED IN SUBSECTION (G) OF THIS SECTION, ANY
BUSINESS ENTITY THAT IS LOCATED IN AN ENTERPRISE ZONE AND
SATISFIES THE REQUIREMENTS OF ARTICLE 41A, § 5-304 OF THE CODE
MAY CLAIM A CREDIT ONLY AGAINST THE STATE INCOME TAX FOR THE
WAGES SPECIFIED IN SUBSECTIONS (C) AND (D) OF THIS SECTION THAT
ARE PAID IN THE TAXABLE YEAR FOR WHICH THE ENTITY CLAIMS THE
CREDIT.

(C)  AMOUNT OF CREDIT IN QUALIFYING YEAR.

FOR THE TAXABLE YEAR IN WHICH A BUSINESS ENTITY SATISFIES
THE REQUIREMENTS OF ARTICLE 41A, § 5-304 OF THE CODE, A CREDIT IS
ALLOWED THAT EQUALS:

(1) UP TO $1,500 OF THE WAGES PAID TO EACH QUALIFIED
EMPLOYEE WHO:

(I) IS AN ECONOMICALLY DISADVANTAGED
INDIVIDUAL;

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