PARRIS N. GLENDENING, Governor

Ch. 113

(II) TRANSPORTATION EXPENSES THAT ARE INCURRED BY A
BUSINESS ENTITY TO ENABLE A QUALIFIED EMPLOYEE WITH A DISABILITY TO
TRAVEL TO AND FROM WORK.

(5) (I) "QUALIFIED EMPLOYEE WITH A DISABILITY" MEANS AN
INDIVIDUAL WHO:

1. MEETS THE DEFINITION OF AN INDIVIDUAL WITH A
DISABILITY AS DEFINED BY THE AMERICANS WITH DISABILITIES ACT;

Z HAS A DISABILITY THAT PRESENTLY CONSTITUTES AN
IMPEDIMENT TO OBTAINING OR MAINTAINING EMPLOYMENT OR TO
TRANSITIONING FROM SCHOOL TO WORK;

3. IS READY FOR EMPLOYMENT; AND

4. HAS BEEN CERTIFIED BY THE DIVISION AS HAVING MET
THE CRITERIA OF A QUALIFIED EMPLOYEE WITH A DISABILITY ESTABLISHED
UNDER THIS SECTION.

(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.

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