Ch. 113

1997 LAWS OF MARYLAND

(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

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

(2) A BUSINESS ENTITY MAY NOT CLAIM THE CREDIT UNDER THIS
SECTION UNTIL IT HAS NOTIFIED THE DIVISION THAT A QUALIFIED EMPLOYEE
WITH A DISABILITY HAS BEEN HIRED.

(3) A BUSINESS ENTITY MAY CLAIM A CREDIT IN THE AMOUNT
PROVIDED IN PARAGRAPH (5) OF THIS SUBSECTION FOR AN EMPLOYEE WHOSE
EMPLOYMENT LASTS LESS THAN 1 YEAR IF THE EMPLOYEE:

(I) VOLUNTARILY TERMINATES EMPLOYMENT WITH THE

EMPLOYER;

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

(III) IS TERMINATED FOR CAUSE

(4) A BUSINESS ENTITY MAY NOT CLAIM THE CREDIT UNDER THIS
SECTION IF THE BUSINESS ENTITY IS CLAIMING A TAX CREDIT FOR THE SAME
EMPLOYEE UNDER ARTICLE 88A, § 54 OF THE CODE

(5) (I) IF A BUSINESS ENTITY IS ENTITLED TO A TAX CREDIT FOR AN
EMPLOYEE WHO IS EMPLOYED FOR LESS THAN 1 YEAR BECAUSE THE EMPLOYEE
VOLUNTARILY TERMINATES EMPLOYMENT WITH THE EMPLOYER TO TAKE
ANOTHER JOB, THE BUSINESS ENTITY MAY CLAIM A TAX CREDIT OF 20% OF UP TO
THE FIRST $6,000 OF THE WAGES PAID TO THE EMPLOYEE DURING THE COURSE OF
EMPLOYMENT.

(II) IF A BUSINESS ENTITY IS ENTITLED TO A TAX CREDIT FOR AN
EMPLOYEE WHO IS EMPLOYED FOR LESS THAN 1 YEAR FOR A REASON OTHER THAN

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