1. IS AN ECONOMICALLY DISADVANTAGED INDIVIDUAL FOR
WHOM THE BUSINESS ENTITY RECEIVED A CREDIT UNDER ITEM (II) OF THIS
PARAGRAPH FN THE 2 IMMEDIATELY PRECEDING TAXABLE YEARS AND UNDER:

A. PARAGRAPH (1)(I) OF THIS SUBSECTION; OR

B. ITEM (I) OF THIS PARAGRAPH; OR

2. IS NOT AN ECONOMICALLY DISADVANTAGED INDIVIDUAL
BUT BECAME A FOCUS AREA EMPLOYEE DURING THE TAXABLE YEAR TO WHICH THE
CREDIT APPLIES.

(3) A BUSINESS ENTITY THAT HIRES A FOCUS AREA EMPLOYEE TO
REPLACE ANOTHER FOCUS AREA EMPLOYEE FOR WHOM THE BUSINESS ENTITY
RECEIVED A CREDIT UNDER PARAGRAPH (1)(I) OF THIS SUBSECTION AND
PARAGRAPH (2)(II) OF THIS SUBSECTION IN THE IMMEDIATELY PRECEDING TAXABLE
YEAR MAY TREAT THE FOCUS AREA EMPLOYEE AS THE REPLACEMENT FOR THE
OTHER FOCUS AREA EMPLOYEE TO DETERMINE ANY CREDIT THAT MAY BE
AVAILABLE TO THE BUSINESS ENTITY UNDER PARAGRAPH (2)(II) OR (III) OF THIS
SUBSECTION.

(e) (F) [If] SUBJECT TO SUBSECTION (F) OF THIS SECTION, IF the credit
allowed under this section in any taxable year exceeds the State income tax for that
taxable year, a business entity may apply the excess as a credit against the State
income tax for succeeding taxable years until the earlier of:

(1) the full amount of the excess is used; or

(2) the expiration of the 5th taxable year from the date on which the
business entity hired the qualified employee to whom the credit first applies:

(F) FOR A BUSINESS ENTITY THAT IS LOCATED IN AN INTENSIVE CARE AREA:

(1) FOR EACH QUALIFIED EMPLOYEE WHO RESIDES IN THE ENTERPRISE
ZONE WHERE THE BUSINESS IS LOCATED, THE MAXIMUM WAGES SPECIFIED IN
SUBSECTIONS (C)(1) AND (3) AND (D)(1)(I), (II), AND (III) OF THIS SECTION, FOR WHICH
THE CREDIT UNDER THIS SECTION IS ALLOWABLE, SHALL BE DOUBLED; AND

(2) IF THE CREDIT ALLOWED UNDER THIS SECTION IN ANY TAXABLE
YEAR EXCEEDS THE STATE INCOME TAX FOR THAT TAXABLE YEAR, CALCULATED
BEFORE THE APPLICATION OF THE CREDITS ALLOWED UNDER THIS SECTION AND

10-701 AND 10-701.1 BUT AFTER THE APPLICATION OF ANT OTHER CREDITS
ALLOWED UNDER THIS SUBTITLE, THE EXCESS OF THE CREDIT SHALL BE
REFUNDED.

[(f)] (G) If a credit is claimed under this section, the claimant must make the
addition required in § 10-205, § 10-206, or § 10-306 of this title.

11-108.

(A) A PERSON MAY CLAIM A CREDIT AGAINST THE SALES AND USE TAX THAT
THE PERSON IS REQUIRED TO PAY TO THE COMPTROLLER IN AN AMOUNT EQUAL TO
THE SALES AND USE TAX THAT THE PERSON PAYS ON THE SALE OF TANGIBLE