(i) was both unemployed for at least 30 consecutive days and
qualified to participate in training activities for the economically disadvantaged
under Title II, Part B of the federal Job Training Partnership Act or its successor; or

(ii) in the absence of an applicable federal act, met the criteria for
an economically disadvantaged individual that the Secretary of Labor, Licensing, and
Regulation sets.

(6) "INTENSIVE CARE FOCUS AREA" HAS THE MEANING STATED IN
ARTICLE 83A, § 5-401 OF THE CODE.

(7) "FOCUS AREA EMPLOYEE" MEANS AN INDIVIDUAL WHO:

(I) IS A NEW EMPLOYEE OR AN EMPLOYEE REHIRED AFTER BEING
LAID OFF FOR MORE THAN 1 YEAR BY A BUSINESS ENTITY;

(II) IS EMPLOYED BY A BUSINESS ENTITY AT LEAST 35 HOURS EACH
WEEK FOR AT LEAST 12 MONTHS BEFORE OR DURING THE TAXABLE YEAR FOR
WHICH THE ENTITY CLAIMS A CREDIT;

(III) SPENDS AT LEAST 50 PERCENT OF THE HOURS UNDER ITEM (II)
OF THIS PARAGRAPH EITHER IN THE FOCUS AREA OR ON ACTIVITIES OF THE
BUSINESS ENTITY RESULTING DIRECTLY FROM ITS LOCATION IN THE FOCUS AREA;

(IV) IS HIRED BY THE BUSINESS ENTITY AFTER THE LATER OF:

1. THE DATE ON WHICH THE FOCUS AREA IS DESIGNATED;

OR

2. THE DATE ON WHICH THE BUSINESS ENTITY LOCATED IN
THE FOCUS AREA; AND

(V) EARNS AT LEAST 150 PERCENT OF THE FEDERAL MINIMUM

WAGE.

(b) (1) Any business entity that is located in an enterprise zone and satisfies
the requirements of Article 83A, § 5-404 of the Code may claim a credit only against
the State income tax for the wages specified in subsections (c) and (d) of this section
that are paid in the taxable year for which the entity claims the credit.

(2) A BUSINESS ENTITY THAT IS LOCATED IN A FOCUS AREA AND
SATISFIES THE REQUIREMENTS OF ARTICLE 83A, § 5-404 OF THE CODE MAY CLAIM A
CREDIT ONLY AGAINST THE STATE INCOME TAX FOR THE WAGES SPECIFIED IN
SUBSECTION (E) OF THIS SECTION THAT ARE PAID TO A FOCUS AREA EMPLOYEE IN
THE TAXABLE YEAR FOR WHICH THE ENTITY CLAIMS THE CREDIT.

(2) (3) 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.

(c) [For] SUBJECT TO SUBSECTION (F) OF THIS SECTION IF A BUSINESS
ENTITY DOES NOT CLAIM AN ENHANCED TAX CREDIT UNDER SUBSECTION (E) OF