Section 6-301 - Definitions(a) In this subtitle the following words have the meanings indicated.(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.(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.(2) For a person engaged in a business activity described in § 6-303(b)(1)(ii) 13 of this subtitle, "qualified business entity": (i) includes a person owning or operating the multi-use facility in which the entertainment, recreation, cultural, or tourism-related activities are operated; and(ii) does not include any separate entity that leases retail space at the facility.(d)(1) "Qualified position" means:(i) if the position is filled before October 1, 2021, a position that: 1. is full-time and of indefinite duration;2. pays at least 120% of the State minimum wage;3. is located in the State;4. is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and(ii) if the position is filled on or after October 1, 2021, a position that:1. is full-time and of indefinite duration;2. pays at least: 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; orB. for any other employee classification, 150% of the State minimum wage;3. is located in the State;4. provides career advancement training;5. affords the employee the right to collectively bargain for wages and benefits;7. is considered covered employment for purposes of unemployment insurance benefits in accordance with Title 8 of the Labor and Employment Article;8. entitles the employee to workers' compensation benefits in accordance with Title 9 of the Labor and Employment Article;9. offers employer-provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee's net monthly earnings;10. offers retirement benefits;11. is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and(2) "Qualified position" does not include a position that is:(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;(ii) created through a change in ownership of a trade or business;(iii) created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;(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(v) filled for a period of less than 12 months.(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:(i) the operation of entertainment, recreation, cultural, or tourism-related activities within the multi-use facility; or(ii) management, marketing, building maintenance, hotel services, or security for the multi-use facility.(e) "Qualified veteran employee" means an individual who:(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) 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.(f) "Revitalization area" means: (1) an enterprise zone designated by the Secretary under § 5-704 of this article;(2) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;(3) an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F;(4) a sustainable community, as defined in § 6-301 of the Housing and Community Development Article; or(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.(h) "State priority funding area" means:(1) a municipal corporation;(3) a sustainable community, as defined in § 6-301 of the Housing and Community Development Article;(4) an enterprise zone designated by the Secretary under § 5-704 of this article;(5) an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;(6) those areas of the State located between Interstate Highway 495 and the District of Columbia;(7) those areas of the State located between Interstate Highway 695 and Baltimore City;(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) 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) a qualified opportunity zone designated under § 1400Z-1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.Amended by 2021 Md. Laws, Ch. 191, Sec. 1, eff. 7/1/2021.Amended by 2019 Md. Laws, Ch. 211, Sec. 3, eff. 7/1/2019.Amended by 2017 Md. Laws, Ch. 489, Sec. 1, eff. 7/1/2017.