Section 11-1101 - Definitions. - Maryland Statutes

§ 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.]