Section 11-1101 - Definitions.
§ 11-1101. Definitions.
(a) In general.- In this subtitle the following words have the meanings indicated.
(b) Qualified employee.- "Qualified employee" means an individual who, at the time of hiring:
(1) is a resident of the State;
(2) (i) is receiving unemployment insurance benefits; or
(ii) has exhausted the individual's unemployment insurance benefits within the past 12 months; and
(3) is not employed full time.
(c) Qualified employer.- "Qualified employer" means a person that is:
(1) (i) conducting or operating a trade or business in the State and filing Maryland income tax returns; or
(ii) an organization operating in the State that is exempt from taxation under § 501(c) of the Internal Revenue Code; and
(2) certified in accordance with § 11-1102 of this subtitle as qualifying for the tax credit under this subtitle.
(d) Qualified position.-
(1) "Qualified position" means a position that:
(i) is full time;
(ii) requires or is expected to require the services of an employee for an indefinite duration and without interruption for a period of 12 months or more;
(iii) is located in the State; and
(iv) is newly created or has been vacant for a period of at least 6 months at the time of hiring.
(2) "Qualified position" does not include a position that is created:
(i) 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) through a change in ownership of a trade or business;
(iii) through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;
(iv) when an employment function is contractually shifted from an existing business entity to another business entity; or
(v) by displacing an existing employee.
[2010, ch. 1.]