PARRIS N. GLENDENING, Governor                          H.B. 1154

(I) WHO IS HIRED TO REPLACE AN EMPLOYEE WHO IS LAID OFF
OR TO REPLACE AN EMPLOYEE WHO IS ON STRIKE; OR

(II) FOR WHOM THE BUSINESS ENTITY SIMULTANEOUSLY
RECEIVES FEDERAL OR STATE EMPLOYMENT TRAINING BENEFITS; OR

(III) WHO IS EMPLOYED BY THE BUSINESS ENTITY FOR LESS THAN 1
YEAR, UNLESS THE EMPLOYMENT WAS TERMINATED IN LESS THAN 1 YEAR;

1. VOLUNTARILY BY THE QUALIFIED EMPLOYMENT
OPPORTUNITY EMPLOYEE;

2. BECAUSE OF DISABILITY; OR

3. FOR CAUSE.

(2) THE CREDIT OTHERWISE ALLOWED UNDER THIS SECTION SHALL BE
ALLOWED PRO RATA FOR THE PORTION OF A YEAR THAT A QUALIFIED
EMPLOYMENT OPPORTUNITY EMPLOYEE REMAINED EMPLOYED IF THE
EMPLOYMENT WAS TERMINATED IN LESS THAN 1 YEAR;

(I) VOLUNTARILY BY THE QUALIFIED EMPLOYMENT
OPPORTUNITY EMPLOYEE;

(II) BECAUSE OF DISABILITY; OR

(III) FOR CAUSE.

(3) (2) A BUSINESS ENTITY MAY NOT CLAIM THE CREDIT UNDER THIS
SECTION UNTIL IT HAS NOTIFIED THE APPROPRIATE GOVERNMENT AGENCY THAT
THE QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE HAS BEEN HIRED.

(3) A BUSINESS ENTITY MAY NOT CLAIM THE CREDIT UNDER THIS SECTION
FOR AN EMPLOYEE WHOSE EMPLOYMENT LASTS LESS THAN ONE YEAR UNLESS THE
EMPLOYEE:

(I) VOLUNTARILY TERMINATES EMPLOYMENT WITH THE EMPLOYER;

(II)     IS UNABLE TO CONTINUE EMPLOYMENT DUE TO DEATH OR A
DISABILITY; OR

(III)   IS TERMINATED FOR CAUSE.

(4) A BUSINESS ENTITY MAY CLAIM A CREDIT REDUCED BY THE
PROPORTION OF A YEAR THAT AN EMPLOYEE DID NOT WORK IF THE EMPLOYMENT IS
LESS THAN A YEAR BECAUSE THE EMPLOYEE:

(I) VOLUNTARILY TERMINATES EMPLOYMENT WITH THE EMPLOYER;

(II) IS UNABLE TO CONTINUE EMPLOYMENT DUE TO DEATH OR A
DISABILITY; OR

(III) IS TERMINATED FOR CAUSE.

- 4339 -