{"data":{"id":"us-md/md.-code-economic-development-6-301","jurisdiction":"us-md","citation":"Md. Code, Economic Development § 6–301","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(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.\n(c) (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.\n(2) For a person engaged in a business activity described in § 6–303(b)(1)(ii)13 of this subtitle, “qualified business entity”:\n(i) includes a person owning or operating the multi–use facility in which the entertainment, recreation, cultural, or tourism–related activities are operated; and\n(ii) does not include any separate entity that leases retail space at the facility.\n(d) (1) “Qualified position” means:\n(i) if the position is filled before October 1, 2021, a position that:\n1. is full–time and of indefinite duration;\n2. pays at least 120% of the State minimum wage;\n3. is located in the State;\n4. is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and\n5. is filled; and\n(ii) if the position is filled on or after October 1, 2021, a position that:\n1. is full–time and of indefinite duration;\n2. pays at least:\nA. 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\nB. for any other employee classification, 150% of the State minimum wage;\n3. is located in the State;\n4. provides career advancement training;\n5. affords the employee the right to collectively bargain for wages and benefits;\n6. provides paid leave;\n7. is considered covered employment for purposes of unemployment insurance benefits in accordance with Title 8 of the Labor and Employment Article;\n8. entitles the employee to workers’ compensation benefits in accordance with Title 9 of the Labor and Employment Article;\n9. offers employer–provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee’s net monthly earnings;\n10. offers retirement benefits;\n11. is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and\n12. is filled.\n(2) “Qualified position” does not include a position that is:\n(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;\n(ii) created through a change in ownership of a trade or business;\n(iii) created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;\n(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\n(v) filled for a period of less than 12 months.\n(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:\n(i) the operation of entertainment, recreation, cultural, or tourism–related activities within the multi–use facility; or\n(ii) management, marketing, building maintenance, hotel services, or security for the multi–use facility.\n(e) “Qualified veteran employee” means an individual who:\n(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\n(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.\n(f) “Revitalization area” means:\n(1) an enterprise zone designated by the Secretary under § 5–704 of this article;\n(2) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;\n(3) an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F;\n(4) a sustainable community, as defined in § 6–301 of the Housing and Community Development Article; or\n(5) a Tier I county.\n(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.\n(h) “State priority funding area” means:\n(1) a municipal corporation;\n(2) Baltimore City;\n(3) a sustainable community, as defined in § 6–301 of the Housing and Community Development Article;\n(4) an enterprise zone designated by the Secretary under § 5–704 of this article;\n(5) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;\n(6) those areas of the State located between Interstate Highway 495 and the District of Columbia;\n(7) those areas of the State located between Interstate Highway 695 and Baltimore City;\n(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;\n(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\n(10) a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.","path":["Article - Economic Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec\u0026section=6-301","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:57:28Z","sha256":"eed006a3b9a66fe52330f3df6541a4b0193971127f2a34d6357749a9e5b31d5c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-economic-development-6-203","next":"us-md/md.-code-economic-development-6-302"},"notice":"GroundRules: Original legal text. Not legal advice."}