(8) "QUALIFIED DISTRESSED COUNTY" MEANS A COUNTY, INCLUDING
BALTIMORE CITY, FOR WHICH:

(I) THE AVERAGE RATE OF UNEMPLOYMENT FOR THE MOST
RECENT 18-MONTH PERIOD FOR WHICH DATA ARE AVAILABLE IS GREATER THAN
150% OF THE AVERAGE RATE OF UNEMPLOYMENT FOR THE ENTIRE STATE DURING
THAT SAME PERIOD; OR

(II) THE AVERAGE PER CAPITA PERSONAL INCOME FOR THE MOST
RECENT 24-MONTH PERIOD FOR WHICH DATA ARE AVAILABLE IS EQUAL TO OR LESS
THAN 67% OF THE AVERAGE PERSONAL PER CAPITA INCOME FOR THE ENTIRE STATE
DURING THAT SAME PERIOD.

(9) "QUALIFIED EMPLOYEE" MEANS AN EMPLOYEE FILLING A
QUALIFIED POSITION.

(10) (I) "QUALIFIED POSITION" MEANS A POSITION THAT:

1. IS A FULL-TIME POSITION AND IS OF INDEFINITE

DURATION;

2. PAYS AT LEAST 150% OF THE FEDERAL MINIMUM WAGE;

3. IS LOCATED IN A QUALIFIED DISTRESSED COUNTY IN

MARYLAND;

4. IS NEWLY CREATED, AS A RESULT OF THE
ESTABLISHMENT OR EXPANSION OF A BUSINESS FACILITY IN A SINGLE LOCATION IN
THE QUALIFIED DISTRESSED COUNTY; AND

5. IS FILLED.

(II) "QUALIFIED POSITION" DOES NOT INCLUDE A POSITION THAT

IS:

1. CREATED WHEN AN EMPLOYMENT FUNCTION IS SHIFTED
FROM AN EXISTING BUSINESS FACILITY OF THE BUSINESS ENTITY LOCATED IN
MARYLAND TO ANOTHER BUSINESS FACILITY OF THE SAME BUSINESS ENTITY IF
THE POSITION DOES NOT REPRESENT A NET NEW JOB IN THE STATE;

2. CREATED THROUGH A CHANGE IN OWNERSHIP OF A

TRADE OR BUSINESS;

3. CREATED THROUGH A CONSOLIDATION, MERGER, OR
RESTRUCTURING OF A BUSINESS ENTITY IF THE POSITION DOES NOT REPRESENT A
NET NEW JOB IN THE STATE;

4. CREATED WHEN AN EMPLOYMENT FUNCTION IS
CONTRACTUALLY SHIFTED FROM AN EXISTING BUSINESS ENTITY LOCATED IN THE
STATE TO ANOTHER BUSINESS ENTITY IF THE POSITION DOES NOT REPRESENT A
NET NEW JOB IN THE STATE; OR

5. FILLED FOR A PERIOD OF LESS THAN 12 MONTHS.