Ch. 492                                   1995 LAWS OF MARYLAND :

10-702.1.                                             

Article 88A - Social Services Administration
56.

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

(2)     "BUSINESS ENTITY" MEANS A PERSON CONDUCTING OR OPERATING
A TRADE OR BUSINESS IN MARYLAND.

(3)     "QUALIFIED CHILD CARE EXPENSES" MEANS STATE REGULATED
CHILD CARE EXPENSES THAT ARE INCURRED BY A BUSINESS ENTITY TO ENABLE A
QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE OF THE BUSINESS TO BE
GAINFULLY EMPLOYED.

(4)     (I) "QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE" MEANS
AN INDIVIDUAL WHO IS A RESIDENT OF MARYLAND AND WHO IMMEDIATELY
BEFORE FOR SIX MONTHS BEFORE THE INDIVIDUAL'S EMPLOYMENT WITH A
BUSINESS ENTITY WAS A MARYLAND RESIDENT AND A RECIPIENT OF BENEFITS
FROM THE STATE UNDER:

1. A GENERAL ASSISTANCE PROGRAM, WITHIN THE
MEANING OF § 51(D)(6) OF THE INTERNAL REVENUE CODE;

2. THE AID TO FAMILIES WITH DEPENDENT CHILDREN
PROGRAM; OR

3. THE STATE'S DISABILITY ASSISTANCE LOAN PROGRAM.

(II) "QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE" DOES
NOT INCLUDE AN INDIVIDUAL WHO IS THE SPOUSE OF, OR HAS ANY OF THE
RELATIONSHIPS SPECIFIED IN § 152(A)(1) THROUGH (8) OF THE INTERNAL REVENUE
CODE TO, A PERSON WHO CONTROLS, DIRECTLY OR INDIRECTLY, MORE THAN 50%
25% 50% OF THE OWNERSHIP OF THE BUSINESS ENTITY.

(5)     "WAGES" MEANS WAGES, WITHIN THE MEANING OF § 51(C)(1), (2),
AND (3) OF THE INTERNAL REVENUE CODE WITHOUT REGARD TO § 51(C)(4) OF THE
INTERNAL REVENUE CODE, THAT ARE PAID BY A BUSINESS ENTITY TO AN
EMPLOYEE FOR SERVICES PERFORMED IN A TRADE OR BUSINESS OF THE
EMPLOYER.

(B)     (1) EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, A
BUSINESS ENTITY MAY CLAIM A TAX CREDIT AGAINST THE STATE INCOME TAX IN
THE AMOUNTS DETERMINED UNDER SUBSECTIONS (C) AND (D) OF THIS SECTION
FOR THE WAGES AND QUALIFIED CHILD CARE EXPENSES WITH RESPECT TO A
QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE THAT ARE PAID IN THE
TAXABLE YEAR FOR WHICH THE BUSINESS ENTITY CLAIMS THE CREDIT.

(2) THE SAME TAX CREDIT CANNOT BE APPLIED MORE THAN ONCE
AGAINST DIFFERENT TAXES BY THE SAME TAXPAYER.

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