Ch. 270                                    1996 LAWS OF MARYLAND

CHAPTER 270
(House Bill 790)

AN ACT concerning

Unemployment Insurance - Exemptions from Coverage and Wages

FOR the purpose of clarifying that certain cafeteria plans are excluded from the
definition of taxable wages for unemployment insurance purposes; exempting
certain nonimmigrant aliens from unemployment insurance coverage; and generally
relating to the unemployment insurance law.

BY repealing and reenacting, with amendments,
Article - Labor and Employment
Section 8-101(v)
Annotated Code of Maryland
(1991 Volume and 1995 Supplement)

BY adding to

Article - Labor and Employment

Section 8-223

Annotated Code of Maryland

(1991 Volume and 1995 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Labor and Employment

8-101.

(v) (1) "Wages" means all compensation for personal services except as
provided in paragraph (3) of this subsection.

(2)     "Wages" includes:
(i) a bonus;

(ii) a commission;

(iii) a tip; and

(iv) the cash value of all compensation in any medium other than cash.

(3)     "Wages" does not include:

(i) the amount of any payment made to or on behalf of an employee
or any dependent of an employee under a plan or system established by an employing unit
that provides for employees generally or for their dependents or for a class of employees
and their dependents on account of:

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