(C) (D) THE EMPLOYER OF AN INDIVIDUAL WHO RECEIVES A STIPEND OR
SALARY ENHANCEMENT BONUS UNDER SUBSECTION (A) (B) OF THIS SECTION SHALL
PAY THE INCREASE IN FRINGE BENEFIT COSTS ASSOCIATED WITH THE STIPEND OR
SALARY ENHANCEMENT BONUS.

(D) (E) THE DEPARTMENT SHALL ACT AS FISCAL AGENT FOR FUNDS
DISPERSED UNDER THIS SECTION.

6-704.

(b) (1) The [Board may establish] DEPARTMENT SHALL COLLECT a fee[,
not to exceed $10,] OF $30 for THE issuance or renewal of a [teacher] certificate
ISSUED TO A TEACHER OR OTHER PROFESSIONAL ASSISTANT.

(2) The Board may not require a fee:

[(1)] (I) For the addition of any new area of certification to a currently
valid certificate; or

[(2)] (II) Except for the fee authorized under this subsection, for the
evaluation of credentials for the certification of teachers.

(3) (I) ALL MONEY COLLECTED UNDER THIS SUBSECTION

CONSTITUTES A SPECIAL FUND TO BE USED ONLY TO DEFRAY PARTIALLY THE
EXPENSES INCURRED IN THE ADMINISTRATION OF TEACHER CERTIFICATES.

(II) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY
MONEY UNEXPENDED AT THE END OF A FISCAL YEAR SHALL REMAIN IN THE FUND
AND DOES MOT REVERT TO THE GENERAL FUND OF THE STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article - Tax - General

10-712.

(A) AN INDIVIDUAL WHO IS A CLASSROOM TEACHER HOLDING A STANDARD
PROFESSIONAL CERTIFICATE OR AN ADVANCED PROFESSIONAL CERTIFICATE MAY
CLAIM A CREDIT AGAINST THE STATE INCOME TAX FOR UP TO $1,500 OF TUITION
PAID BY THE INDIVIDUAL DURING THE TAXABLE YEAR FOR GRADUATE LEVEL
COURSES REQUIRED TO MAINTAIN CERTIFICATION IF THE INDIVIDUAL:

(1) SUCCESSFULLY COMPLETES THE COURSES WITH A GRADE OF B OR

BETTER;

(2) IS EMPLOYED BY A COUNTY BOARD OF EDUCATION;

(3) TEACHES IN A PUBLIC SCHOOL AND RECEIVES A SATISFACTORY
PERFORMANCE EVALUATION FOR THAT TEACHING; AND

(4) HAS NOT BEEN REIMBURSED BY THE COUNTY FOR THE TUITION

PAID.