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2007 Laws of Maryland
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Ch. 370
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(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.
(2) "BUSINESS ENTITY" MEANS:
(I) A PERSON CONDUCTING OR OPERATING A TRADE OR
BUSINESS IN MARYLAND; OR
(II) AN ORGANIZATION OPERATING IN MARYLAND THAT IS
EXEMPT FROM TAXATION UNDER § 501(C)(3) OR (4) OF THE INTERNAL
REVENUE CODE.
(3) "QUALIFIED CHILD CARE EXPENSES" MEANS STATE
REGULATED CHILD CARE EXPENSES THAT ARE INCURRED BY A BUSINESS
ENTITY TO ENABLE A QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE OF
THE BUSINESS TO BE GAINFULLY EMPLOYED.
(4) (I) "QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE"
MEANS AN INDIVIDUAL WHO IS A RESIDENT OF MARYLAND AND WHO FOR ANY 3
MONTHS DURING THE 18-MONTH PERIOD BEFORE THE INDIVIDUAL'S
EMPLOYMENT WITH A BUSINESS ENTITY WAS A RECIPIENT OF TEMPORARY CASH
ASSISTANCE FROM THE STATE UNDER THE AID TO FAMILIES WITH DEPENDENT
CHILDREN PROGRAM OR THE FAMILY INVESTMENT PROGRAM AND WHO FOR 6
MONTHS BEFORE THE INDIVIDUAL'S EMPLOYMENT WITH A BUSINESS ENTITY
WAS A MARYLAND RESIDENT.
(II) "QUALIFIED EMPLOYMENT OPPORTUNITY EMPLOYEE"
DOES NOT INCLUDE AN INDIVIDUAL WHO IS THE SPOUSE OF, OR HAS ANY OF THE
RELATIONSHIPS SPECIFIED IN § 152(A)(1) THROUGH (8) OF THE INTERNAL
REVENUE CODE TO, A PERSON WHO CONTROLS, DIRECTLY OR INDIRECTLY,
MORE THAN 50% OF THE OWNERSHIP OF THE BUSINESS ENTITY.
(5) "TRANSPORTATION EXPENSES" MEANS EXPENSES THAT ARE
INCURRED BY A BUSINESS ENTITY TO ENABLE A QUALIFIED EMPLOYMENT
OPPORTUNITY EMPLOYEE TO TRAVEL TO AND FROM WORK.
(6) "WAGES" MEANS WAGES, WITHIN THE MEANING OF § 51 (C)(1),
(2), AND (3) OF THE INTERNAL REVENUE CODE WITHOUT REGARD TO § 51(C)(4)
OF THE INTERNAL REVENUE CODE, THAT ARE PAID BY A BUSINESS ENTITY TO
AN EMPLOYEE FOR SERVICES PERFORMED IN A TRADE OR BUSINESS OF THE
BUSINESS ENTITY.
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- 2324 -
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