Ch. 112

1997 LAWS OF MARYLAND

(II) "QUALIFIED EMPLOYEE WITH A DISABILITY" INCLUDES AN
INDIVIDUAL MEETING THE DEFINITION OF SUBPARAGRAPH (I) OF THIS
PARAGRAPH, WHETHER OR NOT THE INDIVIDUAL RECEIVES SERVICES FROM THE
DIVISION.

(6) "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 IN THE AMOUNTS DETERMINED
UNDER SUBSECTIONS (C) AND (D) OF THIS SECTION FOR THE WAGES AND
QUALIFIED CHILD CARE OR TRANSPORTATION EXPENSES WITH RESPECT TO A
QUALIFIED EMPLOYEE WITH A DISABILITY 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.

(C) FOR EACH TAXABLE YEAR, FOR THE WAGES PAID TO EACH QUALIFIED
EMPLOYEE WITH A DISABILITY, A CREDIT IS ALLOWED IN AN AMOUNT EQUAL TO:

(1) 20% OF UP TO THE FIRST $6,000 OF THE WAGES PAID TO THE
QUALIFIED EMPLOYEE WITH A DISABILITY DURING THE 1ST YEAR OF
EMPLOYMENT; AND

(2) 20% OF UP TO THE FIRST $6,000 OF THE WAGES PAID TO THE
QUALIFIED EMPLOYEE WITH A DISABILITY DURING THE 2ND YEAR OF
EMPLOYMENT.

(D) FOR EACH TAXABLE YEAR, FOR CHILD CARE PROVIDED OR PAID FOR BY
A BUSINESS ENTITY FOR THE CHILDREN OF A QUALIFIED EMPLOYEE WITH A
DISABILITY, OR TRANSPORTATION EXPENSES THAT ARE INCURRED BY A BUSINESS
ENTITY TO ENABLE A QUALIFIED EMPLOYEE WITH A DISABILITY TO TRAVEL TO AND
FROM WORK A CREDIT IS ALLOWED IN AN AMOUNT EQUAL TO:

(1) UP TO $600 OF THE QUALIFIED CHILD CARE OR TRANSPORTATION
EXPENSES INCURRED FOR EACH QUALIFIED EMPLOYEE WITH A DISABILITY
DURING THE FIRST YEAR OF EMPLOYMENT; AND

(2) UP TO $500 OF THE QUALIFIED CHILD CARE OR TRANSPORTATION
EXPENSES INCURRED FOR EACH QUALIFIED EMPLOYEE WITH A DISABILITY
DURING THE SECOND YEAR OF EMPLOYMENT.

(E) (1) A BUSINESS ENTITY MAY NOT CLAIM THE CREDIT UNDER THIS
SECTION FOR AN EMPLOYEE:

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

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