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<regulation prefix="Regulation" num=".03" citation="COMAR 10.61.01.03" title_num="10" subtitle_num="61" chapter_num="01" heading="Definitions.">
  <paragraph num="A.">
    <text>In this chapter, the following terms have the meanings indicated.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Terms Defined.</text>
    <paragraph num="(1)">
      <text>“Credit year” means the taxable year for which a qualified Health Enterprise Zone practitioner claims a Health Enterprise Zone tax credit.</text>
    </paragraph>
    <paragraph num="(2)">
      <text>“Department” means the Maryland Department of Health.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>“Health Enterprise Zone” has the meaning stated in Health-General Article, §20-1401(e), Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(4)">
      <text>“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.</text>
    </paragraph>
    <paragraph num="(5)">
      <text>“Health Enterprise Zone practitioner” means a health care practitioner who:</text>
      <paragraph num="(a)">
        <text>Is licensed or certified under the Health Occupations Article; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Provides one or more of the following services in a Health Enterprise Zone:</text>
        <paragraph num="(i)">
          <text>Primary care, including obstetrics, gynecological services, pediatric services, or geriatric services;</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Behavioral health services, including mental health or alcohol and substance abuse services; or</text>
        </paragraph>
        <paragraph num="(iii)">
          <text>Dental services.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(6)">
      <text>“Hiring tax credit” means the Health Enterprise Zone tax credit set forth under Tax-General Article, §10-731(d)(2), Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(7)">
      <text>“Income tax credit” means the Health Enterprise Zone tax credit set forth under Tax-General Article, §10-731(d)(1), Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(8)">
      <text>“Qualified employee” means a Health Enterprise Zone practitioner, community health worker, or interpreter who:</text>
      <paragraph num="(a)">
        <text>Provides direct support to a Health Enterprise Zone practitioner; and</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Expands access to services in a Health Enterprise Zone.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(9)">
      <text>Qualified Position.</text>
      <paragraph num="(a)">
        <text>“Qualified position” means a qualified employee position that:</text>
        <paragraph num="(i)">
          <text>Pays at least 150 percent of the federal minimum wage;</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Is full-time and of indefinite duration;</text>
        </paragraph>
        <paragraph num="(iii)">
          <text>Is located in a Health Enterprise Zone;</text>
        </paragraph>
        <paragraph num="(iv)">
          <text>Is newly created as a result of the establishment of, or expansion of services in, a Health Enterprise Zone; and</text>
        </paragraph>
        <paragraph num="(v)">
          <text>Is filled.</text>
        </paragraph>
      </paragraph>
      <paragraph num="(b)">
        <text>“Qualified position” does not include a position that is filled for a period of less than 12 months.</text>
      </paragraph>
    </paragraph>
    <paragraph num="(10)">
      <text>“Secretary” means the Secretary of Health or the Secretary’s designee.</text>
    </paragraph>
  </paragraph>
</regulation>