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Ch. 448
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2000 LAWS OF MARYLAND
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(c) For each taxable year, for the wages paid to each qualified employee with
a disability, a credit is allowed in an amount equal to:
(1) [20%] 30% of up to the first $6,000 of the wages paid to the qualified
employee with a disability during the 1st year of employment; and
(2) 20% of up to the first $6,000 of the wages paid to the qualified
employee with a disability during the 2nd year of employment.
(d) For each taxable year, for child care provided or paid for by a business
entity for the children of a qualified employee with a disability, or transportation
expenses that are incurred by a business entity to enable a qualified employee with a
disability to travel to and from work, a credit is allowed in an amount equal to:
(1) Up to $600 of the qualified child care or transportation expenses
incurred for each qualified employee with a disability during the first year of
employment; and
(2) Up to $500 of the qualified child care or transportation expenses
incurred for each qualified employee with a disability during the second year of
employment.
(e) (1) A business entity may not claim the credit under this section for an
employee:
(i) Who is hired to replace a laid-off employee or to replace an
employee who is on strike; or
(ii) For whom the business entity simultaneously receives federal
or State employment training benefits.
(2) A business entity may not claim the credit under this section until it
has notified the Division that a qualified employee with a disability has been hired.
(3) A business entity may claim a credit in the amount provided in
paragraph (5) of this subsection for an employee whose employment lasts less than 1
year if the employee:
(i) Voluntarily terminates employment with the employer;
(ii) Is unable to continue employment due to a further disability or
death; or
(iii) Is terminated for cause.
(4) A business entity may not claim the credit under this section if the
business entity is claiming a tax credit for the same employee under Article 88A, § 54
of the Code.
(5) (i) If a business entity is entitled to a tax credit for an employee
who is employed for less than 1 year because the employee voluntarily terminates
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- 2454 -
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