Ch. 112

1997 LAWS OF MARYLAND

(II) TRANSPORTATION PROVIDED OR PAID FOR BY THE BUSINESS
ENTITY FOR A QUALIFIED EMPLOYEE WITH A DISABILITY AS PROVIDED UNDER §21-309
OF THE EDUCATION ARTICLE.

(B) AN ORGANIZATION THAT IS EXEMPT FROM TAXATION UNDER § 501(C)(3)
OR (4) OF THE INTERNAL REVENUE CODE MAY APPLY THE CREDIT UNDER THIS
SECTION AS A CREDIT AGAINST INCOME TAX DUE ON UNRELATED BUSINESS
TAXABLE INCOME AS PROVIDED UNDER §§ 10-304 AND 10-812 OF THIS TITLE

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article - Tax - General

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

(2) § 10-704.7 OF THIS TITLE OR § 8-216 OF THIS ARTICLE FOR WAGES
PAID AND QUALIFIED CHILD CARE OR TRANSPORTATION EXPENSES INCURRED WITH
RESPECT TO A QUALIFIED EMPLOYEE WITH A DISABILITY.

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 DISABILITY

CREDIT);

SECTION 3. AND BE IT FURTHER ENACTED, That the Department of
Fiscal Services, based on information provided by and in consultation with the
Department of Education, the Governor's Office for Individuals with Disabilities, the
Developmental Disabilities Administration, the Department of Assessments and
Taxation, and the Comptroller, shall conduct a study of the efficacy and effectiveness of
the tax credit program established under Section 1 of this Act in increasing the
employment and prospects for self-sufficiency of the target population, including an
analysis of the profile of employers having taken advantage of these tax credits in hiring
new employees, the cost effectiveness of the subsidy in reaching State goals, and the
appropriateness of the level of the tax credits. The study shall also include an analysis of
the potential effectiveness of the program based on varying the size, duration, and
structure of the subsidy. The Department shall complete and present the results of the
study to the Senate Budget and Taxation Committee and the House Committee on Ways
and Means by December 1, 1999.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall be
applicable to all taxable years beginning after December 31, 1996 but before January 1,
2003; provided, however, that the tax credit under § 21-309 of the Education Article, as
enacted under Section 1 of this Act, shall be allowed only for employees hired on or after

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