1. A. The income tax credit is a nonrefundable credit against the State income tax and shall be in an amount equal to 100 percent of the amount of State income tax expected to be due from the Health Enterprise Zone practitioner from income derived from practice in the Health Enterprise Zone for the credit year.

2. B. A Health Enterprise Zone practitioner who practices health care in a Health Enterprise Zone may be eligible for an income tax credit available under Tax-General Article, §10-731, Annotated Code of Maryland, if the individual:

   1. (1) Demonstrates cultural and linguistic competency in the form and manner set by the Department;
   2. (2) Demonstrates competence in health literacy in the form and manner set by the Department;
   3. (3) Demonstrates that the practitioner accepts and provides care for patients enrolled in the Maryland Medical Assistance Program and for uninsured patients in the form and manner required by the Department;
   4. (4) Demonstrates support from the Health Enterprise Zone in which the HEZ practitioner is practicing in the form and manner specified by the Department; and
   5. (5) Meets any other criteria specified in applicable tax forms by the Department.

3. C. Certification for Income Tax Credit.

   1. (1) To be certified as preliminarily eligible to receive the income tax credit, a Health Enterprise Zone practitioner shall submit an application for preliminary certification to the Department on a form approved by the Department.

   2. (2) To receive final certification of eligibility to receive the Health Enterprise Zone Income tax credit, a Health Enterprise Zone practitioner shall:

      1. (a) Have received preliminary certification; and
      2. (b) Submit an application for final certification to the Department on a form approved by the Department.
   3. (3) To claim the credit, the HEZ practitioner shall file an amended tax return for the year in which the income was earned and attach a copy of the Department’s certification to the amended income tax return to claim the income tax credit.

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)