Md. Code Regs. 10.61.01.03

Current through Register Vol. 51, No. 12, June 14, 2024

Section 10.61.01.03 - Definitions

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

B. Terms Defined.

(1) "Credit year" means the taxable year for which a qualified Health Enterprise Zone practitioner claims a Health Enterprise Zone tax credit.

(2) "Department" means the Maryland Department of Health and Mental Hygiene.

(3) "Health Enterprise Zone" has the meaning stated in Health-General Article, §20-1401(e), Annotated Code of Maryland.

(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) "Health Enterprise Zone practitioner" means a health care practitioner who:

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

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

(i) Primary care, including obstetrics, gynecological services, pediatric services, or geriatric services;

(ii) Behavioral health services, including mental health or alcohol and substance abuse services; or

(iii) Dental services.

(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) "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) Qualified employee" means a Health Enterprise Zone practitioner, community health worker, or interpreter who:

(a) Provides direct support to a Health Enterprise Zone practitioner; and

(b) Expands access to services in a Health Enterprise Zone.

(9) Qualified Position.

(a) "Qualified position" means a qualified employee position that:

(i) Pays at least 150 percent of the federal minimum wage;

(ii) Is full-time and of indefinite duration;

(iii) Is located in a Health Enterprise Zone;

(iv) Is newly created as a result of the establishment of, or expansion of services in, a Health Enterprise Zone; and

(v) Is filled.

(b) "Qualified position" does not include a position that is filled for a period of less than 12 months.

(10) "Secretary" means the Secretary of Health and Mental Hygiene or the Secretary's designee.

Md. Code Regs. 10.61.01.03

Regulations .03 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 .03 amended effective 41:25 Md. R. 1485, eff.12/22/2014