# COMAR Title 10 — Maryland Department of Health

## Subtitle 61 — Health Enterprise Zone Initiative

### Chapter 01 — Health Enterprise Zone Tax Credits

#### Regulation .03 Definitions.

*COMAR 10.61.01.03*

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.

  (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 or the Secretary’s designee.