PARRIS N. GLENDENING, Governor                             H.B. 1154

(2) § 10-702.1 10-704.2 OF THIS TITLE OR § 8-213 OF THIS ARTICLE FOR
WAGES PAID AND QUALIFIED CHILD CARE EXPENSES INCURRED WITH RESPECT TO
QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEES.

10-306.

(b) The addition under subsection (a) of this section includes the additions
required for an individual under:

(1) § 10-205(b) of this title (Enterprise zone wage credit AND
EMPLOYMENT OPPORTUNITY CREDIT);

10-702.1.10-704.2.

AN INDIVIDUAL OR A CORPORATION MAY CLAIM A CREDIT AGAINST THE INCOME
TAX FOR WAGES PAID TO QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEES AND FOR
CHILD CARE PROVIDED OR PAID FOR BY A BUSINESS ENTITY FOR THE CHILDREN OF A
QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE AS PROVIDED UNDER ARTICLE 88A,
§ 56 OF THE CODE.

Article 88A - Social Services Administration

(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 FOR 1 YEAR 6 MONTHS
BEFORE THE INDIVIDUAL'S EMPLOYMENT WITH A BUSINESS ENTITY WAS A
MARYLAND RESIDENT AND A RECIPIENT OF BENEFITS FROM THE STATE UNDER:

1. UNDER THE AID TO FAMILIES WITH DEPENDENT
CHILDREN PROGRAM; OR

2. 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%
OF THE OWNERSHIP OF THE BUSINESS ENTITY.

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