PARRIS N. GLENDENING, Governor

Ch. 113

(1) § 10-205(b) of this title (Enterprise zone wage credit [and],
employment opportunity credit, AND DISABILITY CREDIT);

10-704.7.

(A) AN INDIVIDUAL OR A CORPORATION MAY CLAIM A CREDIT AGAINST THE
INCOME TAX FOR:

(1) WAGES PAID TO A QUALIFIED EMPLOYEE WITH A DISABILITY AND

FOR; AND

(2) (I) CHILD CARE PROVIDED OR PAID FOR BY A BUSINESS ENTITY
FOR THE CHILDREN OF A QUALIFIED EMPLOYEE WITH A DISABILITY AS PROVIDED
UNDER § 21-309 OF THE EDUCATION ARTICLE; OR

(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

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