In this subtitle the following words have the meanings indicated. “Active duty” has the meaning stated in § 9–901 of the State Government Article. “Fund” means the Uniformed Services Personnel and Veteran–Owned Small Business No–Interest Loan Fund established under § 5–1006 of this subtitle. “Reserve component” has the meaning stated in § 9–901 of the State Government Article. “Service–disabled veteran” means a veteran with a disability that is service–connected, as defined in 38 U.S.C. § 101(16). “Small business employer” means an employer who employed an average of 50 or fewer employees on business days during the calendar year preceding the determination of eligibility for a loan under this subtitle. For purposes of paragraph (1) of this subsection, all persons treated as a single employer under § 414(b), (c), (m), or (o) of the Internal Revenue Code shall be treated as a single employer under this subtitle. “Uniformed services” has the meaning stated in § 9–901 of the State Government Article. “Veteran” has the meaning stated in § 9–901 of the State Government Article. “Veteran–owned small business” means a small business that is at least 51% owned by a veteran.