The Maryland Legislature has overridden a veto by Gov. Larry Hogan to enact legislation amending the Job Creation Tax Credit. The law alters the definitions of “qualified position” and “revitalization area” for purposes of eligibility under the program. The changes apply to job creation tax credits certified after December 31, 2020.

Qualified Position

If a position is filled on or after October 1, 2021, a ” qualified position” is one that:

• is full-time and is of indefinite duration;

• pays at least the prevailing wage for an employee classification for which there is a prevailing wage rate, or for any other employee classification, 150% of the state minimum wage;

• is located in the state;

• provides career advancement training;

• affords the employee the right to collectively bargain for wages and benefits;

• provides paid leave;

• is considered covered employment for unemployment insurance purposes;

• entitles the employee to workers’ compensation benefits;

• offers employer-provided health insurance benefits with monthly premiums that do not exceed 8.5% of the employee’s net monthly earnings;

• offers retirement benefits;

• is newly created as a result of the establishment or expansion of a business facility in a single location in the state; and

• is filled.

Revitalization Area

In addition to previous qualifications for revitalization areas, the law specifies that a revitalization area includes a Tier 1 county.