WILLIAM DONALD SCHAEFER, Governor                        Ch. 5

(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] JOB Training Partnership Act or its
successor; or

(b)  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 83A, [§ 12-304] § 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)  For the taxable year in which a business entity
satisfies the requirements of Article 83A, [§ 12-304] § 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;

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years; and

(iii) was not rehired after being laid off for
more than 6 months by the business entity;

(2)  up to $1,000 of the wages paid to each qualified
employee who:

(i) was rehired after being laid off for more
than 6 months by the business entity; and

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years, unless the qualified employee was rehired not more
than once for the position that the qualified employee held prior
to layoff; and

(3)  up to $500 of the wages paid to each qualified
employee who:

(i) is not an economically disadvantaged
individual;

(ii) is not hired to replace an individual whom
the business entity employed in that or any of the 3 preceding
taxable years; and

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