The hiring tax credit is a refundable credit of $10,000 against the State income tax for hiring for a qualified position in a Health Enterprise Zone by a Health Enterprise Zone employer. A Health Enterprise Zone employer may be eligible for a hiring tax credit available under Tax-General Article, §10-731, Annotated Code of Maryland, if the Health Enterprise Zone employer: Creates one or more qualified positions during any 24-month period; Demonstrates support from the Health Enterprise Zone in which the Health Enterprise Zone employer is operating in the form and manner specified by the Department; and Meets any other criteria specified in applicable tax forms by the Department. Certification for Hiring Tax Credit. To be certified as preliminarily eligible to receive the hiring tax credit, a Health Enterprise Zone employer shall submit an application for preliminary certification to the Department on a form approved by the Department. To receive final certification of eligibility to receive the hiring tax credit, a Health Enterprise Zone employer shall: Have received preliminary certification; and Submit an application for final certification to the Department on a form approved by the Department. To claim the hiring tax credit, the Health Enterprise Zone employer shall: Claim the credit on an electronically filed original or amended Maryland income tax return; Include a copy of the final certification from the Department with the electronic return as a binary attachment; and Meet any other criteria specified in applicable tax forms by the Comptroller. Conditions on Hiring Tax Credit. The hiring tax credit shall be taken over a 24-month period, with 1/2 for the credit amount allowed each year beginning with the first taxable year in which the credit is certified. If the qualified position is filled for a period of less than 24 months, the hiring tax credit shall be recaptured as set forth under Tax-General Article, §10-731(d)(2)(iv), Annotated Code of Maryland.