2023 Maryland Statutes › Economic Development › Division I - Secretary of Commerce and Department of Commerce › Title 6 - Economic Development Tax Incentives › Subtitle 3 - Job Creation Tax Credit › Section 6-301 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
(b)    “Credit year” means the taxable year in which a qualified business entity claims the credit allowed in accordance with § 6–304(a) of this subtitle.
(c)    (1)    “Qualified business entity” means a person conducting or operating a trade or business in the State that is certified in accordance with § 6–303 of this subtitle as qualifying for the tax credit under this subtitle.
(2)    For a person engaged in a business activity described in § 6–303(b)(1)(ii)13 of this subtitle, “qualified business entity”:
(i)    includes a person owning or operating the multi–use facility in which the entertainment, recreation, cultural, or tourism–related activities are operated; and
(ii)    does not include any separate entity that leases retail space at the facility.
(d)    (1)    “Qualified position” means:
(i)    if the position is filled before October 1, 2021, a position that:
1.    is full–time and of indefinite duration;
2.    pays at least 120% of the State minimum wage;
3.    is located in the State;
4.    is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and
5.    is filled; and
(ii)    if the position is filled on or after October 1, 2021, a position that:
1.    is full–time and of indefinite duration;
2.    pays at least:
A.    for an employee classification for which there is a prevailing wage rate, as defined under § 17–201 of the State Finance and Procurement Article, the prevailing wage; or
B.    for any other employee classification, 150% of the State minimum wage;
3.    is located in the State;
4.    provides career advancement training;
5.    affords the employee the right to collectively bargain for wages and benefits;
6.    provides paid leave;
7.    is considered covered employment for purposes of unemployment insurance benefits in accordance with Title 8 of the Labor and Employment Article;
8.    entitles the employee to workers’ compensation benefits in accordance with Title 9 of the Labor and Employment Article;
9.    offers employer–provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee’s net monthly earnings;
10.    offers retirement benefits;
11.    is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and
12.    is filled.
(2)    “Qualified position” does not include a position that is:
(i)    created when an employment function is shifted from an existing business facility of a business entity in the State to another business facility of the same business entity if the position is not a net new job in the State;
(ii)    created through a change in ownership of a trade or business;
(iii)    created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;
(iv)    created when an employment function is contractually shifted from an existing business entity to another business entity in the State if the position is not a net new job in the State; or
(v)    filled for a period of less than 12 months.
(3)    For a person engaged in a business activity described in § 6–303(b)(1)(ii)13 of this subtitle, “qualified position” does not include any position other than a position engaged in:
(i)    the operation of entertainment, recreation, cultural, or tourism–related activities within the multi–use facility; or
(ii)    management, marketing, building maintenance, hotel services, or security for the multi–use facility.
(e)    “Qualified veteran employee” means an individual who:
(1)    is honorably discharged or released under honorable circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101; and
(2)    is a qualified veteran as defined under § 51(d)(3)(A) of the Internal Revenue Code for purposes of the federal Work Opportunity Tax Credit.
(f)    “Revitalization area” means:
(1)    an enterprise zone designated by the Secretary under § 5–704 of this article;
(2)    an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;
(3)    an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F;
(4)    a sustainable community, as defined in § 6–301 of the Housing and Community Development Article; or
(5)    a Tier I county.
(g)    “Small business” means an individual, a partnership, a limited partnership, a limited liability partnership, a limited liability company, or a corporation that employs 50 or fewer total full–time employees.
(h)    “State priority funding area” means:
(1)    a municipal corporation;
(2)    Baltimore City;
(3)    a sustainable community, as defined in § 6–301 of the Housing and Community Development Article;
(4)    an enterprise zone designated by the Secretary under § 5–704 of this article;
(5)    an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;
(6)    those areas of the State located between Interstate Highway 495 and the District of Columbia;
(7)    those areas of the State located between Interstate Highway 695 and Baltimore City;
(8)    any area in a county designated by the county as a priority funding area under § 5–7B–03(c) of the State Finance and Procurement Article;
(9)    that portion of the Port Land Use Development Zone, as defined in § 6–501 of the Transportation Article, that has been designated as an area appropriate for growth in a county comprehensive master plan; and
(10)    a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.