1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “Credit year” means the taxable year for which a qualified Health Enterprise Zone practitioner claims a Health Enterprise Zone tax credit.
   2. (2) “Department” means the Maryland Department of Health.
   3. (3) “Health Enterprise Zone” has the meaning stated in Health-General Article, §20-1401(e), Annotated Code of Maryland.
   4. (4) “Health Enterprise Zone employer” means a Health Enterprise Zone practitioner, a for-profit entity, or a nonprofit entity that employs qualified employees and provides health care services in a Health Enterprise Zone.

   5. (5) “Health Enterprise Zone practitioner” means a health care practitioner who:

      1. (a) Is licensed or certified under the Health Occupations Article; and

      2. (b) Provides one or more of the following services in a Health Enterprise Zone:

         1. (i) Primary care, including obstetrics, gynecological services, pediatric services, or geriatric services;
         2. (ii) Behavioral health services, including mental health or alcohol and substance abuse services; or
         3. (iii) Dental services.
   6. (6) “Hiring tax credit” means the Health Enterprise Zone tax credit set forth under Tax-General Article, §10-731(d)(2), Annotated Code of Maryland.
   7. (7) “Income tax credit” means the Health Enterprise Zone tax credit set forth under Tax-General Article, §10-731(d)(1), Annotated Code of Maryland.

   8. (8) “Qualified employee” means a Health Enterprise Zone practitioner, community health worker, or interpreter who:

      1. (a) Provides direct support to a Health Enterprise Zone practitioner; and
      2. (b) Expands access to services in a Health Enterprise Zone.

   9. (9) Qualified Position.

      1. (a) “Qualified position” means a qualified employee position that:

         1. (i) Pays at least 150 percent of the federal minimum wage;
         2. (ii) Is full-time and of indefinite duration;
         3. (iii) Is located in a Health Enterprise Zone;
         4. (iv) Is newly created as a result of the establishment of, or expansion of services in, a Health Enterprise Zone; and
         5. (v) Is filled.
      2. (b) “Qualified position” does not include a position that is filled for a period of less than 12 months.
   10. (10) “Secretary” means the Secretary of Health or the Secretary’s designee.

Authority: Health-General Article, Title 20, Subtitle 14; Tax-General Article, §10-731; Annotated Code of Maryland

Effective date:

Regulations .01—.05 adopted as an emergency provision effective January 13, 2014 (41:3 Md. R. 200); adopted permanently effective April 28, 2014 (41:8 Md. R. 473)

Regulation .03B amended effective December 22, 2014 (41:25 Md. R. 1485)

Regulation .05A amended effective December 22, 2014 (41:25 Md. R. 1485)

Regulation .06 adopted effective December 22, 2014 (41:25 Md. R. 1485)