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H.B. 1154 VETOES
(II) THE EMPLOYEE'S SERVICES ARE PERFORMED BOTH WITHIN
AND WITHOUT THE STATE, BUT THE SERVICE PERFORMED WITHOUT THE STATE IS
INCIDENTAL TO THE EMPLOYEE'S SERVICE WITHIN THE STATE. THE TERM
"INCIDENTAL" MEANS ANY SERVICE WHICH IS TEMPORARY OR TRANSITORY IN
NATURE, OR WHICH IS RENDERED IN CONNECTION WITH AN ISOLATED
TRANSACTION.
(III) IF THE EMPLOYEE'S SERVICES ARE PERFORMED BOTH WITHIN
AND WITHOUT THIS STATE, THE EMPLOYEE'S COMPENSATION WILL BE ATTRIBUTED
TO THIS STATE:
1. IF THE EMPLOYEE'S PRINCIPAL BASE OF OPERATION IS
WITHIN THIS STATE; OR
2. IF THERE IS NO PRINCIPAL BASE OF OPERATIONS IN
ANOTHER STATE IN WHICH SOME PART OF THE SERVICES ARE PERFORMED, BUT
THE PLACE FROM WHICH THE SERVICES ARE DIRECTED OR CONTROLLED IS IN THIS
STATE; OR
3. IF THE PRINCIPAL BASE OF OPERATIONS AND THE PLACE
FROM WHICH THE SERVICES ARE DIRECTED OR CONTROLLED ARE NOT IN
ANOTHER STATE IN WHICH SOME PART OF THE SERVICE IS PERFORMED BUT THE
EMPLOYEE'S RESIDENCE IS IN THIS STATE.
SECTION 6. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Tax -: General
8-213.
A FINANCIAL INSTITUTION MAY CLAIM A CREDIT AGAINST THE FINANCIAL
INSTITUTION FRANCHISE TAX FOR WAGES PAID TO QUALIFIED EMPLOYMENT
OPPORTUNITY EMPLOYEES AND FOR CHILD CARE PROVIDED OR PAID BY A BUSINESS
ENTITY FOR THE CHILDREN OF A QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE
AS PROVIDED UNDER ARTICLE 88A, § 56 OF THE CODE.
8-410.
A PUBLIC SERVICE COMPANY MAY CLAIM A CREDIT AGAINST THE PUBLIC SERVICE
COMPANY FRANCHISE TAX FOR WAGES PAID TO QUALIFIED EMPLOYMENT OPPORTUNITY
EMPLOYEES AND FOR CHILD CARE PROVIDED OR PAID BY A BUSINESS ENTITY FOR THE
CHILDREN OF A QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE AS PROVIDED
UNDER ARTICLE 88A, § 56 OF THE CODE.
10-205.
(b) The addition under subsection (a) of this section includes the amount of a
credit claimed under:
(1) § 10-702 of this title for wages paid to an employee in an enterprise
zone; OR
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