1. (a) In this subtitle the following words have the meanings indicated.
2. (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.

3. (c)

   1. (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. (2) For a person engaged in a business activity described in § 6-303(b)(1)(ii)13 of this subtitle, “qualified business entity”:

      1. (i) includes a person owning or operating the multi-use facility in which the entertainment, recreation, cultural, or tourism-related activities are operated; and
      2. (ii) does not include any separate entity that leases retail space at the facility.

4. (d)

   1. (1) “Qualified position” means:

      1. (i) if the position is filled before October 1, 2021, a position that:

         1. 1. is full-time and of indefinite duration;
         2. 2. pays at least 120% of the State minimum wage;
         3. 3. is located in the State;
         4. 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. 5. is filled; and

      2. (ii) if the position is filled on or after October 1, 2021, a position that:

         1. 1. is full-time and of indefinite duration;

         2. 2. pays at least:

            1. 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
            2. B. for any other employee classification, 150% of the State minimum wage;
         3. 3. is located in the State;
         4. 4. provides career advancement training;
         5. 5. affords the employee the right to collectively bargain for wages and benefits;
         6. 6. provides paid leave;
         7. 7. is considered covered employment for purposes of unemployment insurance benefits in accordance with Title 8 of the Labor and Employment Article;
         8. 8. entitles the employee to workers' compensation benefits in accordance with Title 9 of the Labor and Employment Article;
         9. 9. offers employer-provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee's net monthly earnings;
         10. 10. offers retirement benefits;
         11. 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. 12. is filled.

   2. (2) “Qualified position” does not include a position that is:

      1. (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;
      2. (ii) created through a change in ownership of a trade or business;
      3. (iii) created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;
      4. (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
      5. (v) filled for a period of less than 12 months.

   3. (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:

      1. (i) the operation of entertainment, recreation, cultural, or tourism-related activities within the multi-use facility; or
      2. (ii) management, marketing, building maintenance, hotel services, or security for the multi-use facility.

5. (e) “Qualified veteran employee” means an individual who:

   1. (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. (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.

6. (f) “Revitalization area” means:

   1. (1) an enterprise zone designated by the Secretary under § 5-704 of this article;
   2. (2) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;
   3. (3) an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F;
   4. (4) a sustainable community, as defined in § 6-301 of the Housing and Community Development Article; or
   5. (5) a Tier I county.
7. (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.

8. (h) “State priority funding area” means:

   1. (1) a municipal corporation;
   2. (2) Baltimore City;
   3. (3) a sustainable community, as defined in § 6-301 of the Housing and Community Development Article;
   4. (4) an enterprise zone designated by the Secretary under § 5-704 of this article;
   5. (5) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;
   6. (6) those areas of the State located between Interstate Highway 495 and the District of Columbia;
   7. (7) those areas of the State located between Interstate Highway 695 and Baltimore City;
   8. (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. (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. (10) a qualified opportunity zone designated under § 1400Z-1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.

Added by Acts 2008, c. 306, § 2, eff. Oct. 1, 2008. Amended by Acts 2011, c. 145, § 1, eff. June 1, 2011; Acts 2012, c. 521, § 1, eff. July 1, 2012; Acts 2012, c. 522, § 1, eff. July 1, 2012; Acts 2017, c. 489, § 1, eff. July 1, 2017; Acts 2019, c. 211, § 3, eff. July 1, 2019; Acts 2021, c. 109, § 5; Acts 2021, c. 191, § 1, eff. July 1, 2021; Acts 2021, 1st Sp. Sess., c. 22, § 1, eff. Jan. 5, 2022; Acts 2025, c. 142, § 1, eff. April 22, 2025.