Article - Tax - General

Section 10-712

Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-712.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(2) "APPROVED INDUSTRY CERTIFICATE PROGRAM" MEANS A PROGRAM
OF STUDY THAT:

(I) IS PROVIDED IN MARYLAND;

(II) IS RECOGNIZED BY NATIONAL ACCREDITING CORPORATIONS
AND ASSOCIATIONS; AND

(III) ON SUCCESSFUL COMPLETION, ISSUES AN INDIVIDUAL A
CERTIFICATE OF PROFICIENCY IN A SPECIFIC WORK-RELATED SKILL OR
OCCUPATION THAT IS IN SHORT SUPPLY AND CRITICAL TO MARYLAND'S ECONOMIC
DEVELOPMENT STRATEGY, AS DESIGNATED BY THE MARYLAND HIGHER EDUCATION
COMMISSION UNDER SUBSECTION (E) (D) OF THIS SECTION.

(3) "APPROVED PROGRAM" MEANS A PROGRAM THAT IS OFFERED AT AN
ELIGIBLE EDUCATIONAL INSTITUTION AND THAT:

(I) PROVIDES TRAINING IN WORKPLACE DISCIPLINES AND SKILLS
IN SHORT SUPPLY AND CRITICAL TO MARYLAND'S ECONOMIC DEVELOPMENT
STRATEGY, AS DESIGNATED BY THE MARYLAND HIGHER EDUCATION COMMISSION
UNDER SUBSECTION (E) (D) OF THIS SECTION; AND

(II) IS APPROVED BY THE MARYLAND HIGHER EDUCATION
COMMISSION UNDER SUBSECTION (E) (D) OF THIS SECTION AS QUALIFYING FOR THE
TAX CREDIT UNDER THIS SECTION.

(4) "ELIGIBLE EDUCATIONAL INSTITUTION" MEANS A MARYLAND
COLLEGE, UNIVERSITY, PRIVATE CAREER SCHOOL, OR OTHER POSTSECONDARY
EDUCATIONAL INSTITUTION THAT IS AN ELIGIBLE EDUCATIONAL INSTITUTION
WITHIN THE MEANING OF § 25A OF THE INTERNAL REVENUE CODE.

(5) (I) "QUALIFIED TUITION AND RELATED EXPENSES" MEANS
TUITION AND FEES THAT ARE REQUIRED FOR ENROLLMENT IN AN APPROVED
PROGRAM AT AN ELIGIBLE EDUCATIONAL INSTITUTION OR FOR ENROLLMENT IN AN
APPROVED INDUSTRY CERTIFICATE PROGRAM.