In this chapter, the following terms have the meanings indicated. Terms Defined. “Business entity” means an individual, sole proprietorship, partnership, limited partnership, corporation, limited liability company, or other entity that is: Doing business in the State; and Organized and operated for profit. “Comptroller” means the Maryland Comptroller of the Treasury, or the Comptroller’s designee. “Costs” means the allowed costs as certified by the Department and incurred by a business entity for: Security clearance administrative expenses of the business entity incurred with regard to an employee in the State which may include but are not limited to expenses for: Processing application requests for clearances in the State; Maintaining, upgrading, or installing computer systems in the State required to obtain federal security clearances; Training employees in the State to administer the application process; and Such other and additional administrative expenses related to obtaining security clearances as the Secretary may approve. “Costs” means the allowed costs as certified by the Department and incurred by a business entity for construction and equipment costs incurred to construct or renovate a sensitive compartmentalized information facility located in the State. “Costs” does not include wages and salaries of the employees of the business entity who apply for, or with respect to whom the business entity sponsors or applies for, a security clearance. “Credit” means the security clearance administrative expenses and construction and equipment costs tax credit described in Regulation .02A of this chapter. “Credit year” means the year for which the credit is being claimed. “Department” means the Department of Commerce. “Secretary” means the Secretary of the Department, or the Secretary's designee. "Sensitive compartmented information (SCI)” means classified intelligence information concerning or derived from sensitive sources, methods or analytical processes which is required to be handled exclusively within a formal access control system established by the Director of National Intelligence. “Sensitive compartmented information facility (SCIF)” means an area, room, group of rooms, or installation accredited by the proper authority to store, use, host discussions of, or process SCI. “Small Business” means a firm that: Is independently owned and operated; Is not a subsidiary of another firm; Is not dominate in its field of operation; and In its most recently completed fiscal year, did not employ in its operations more than 25 individuals. “State” means the State of Maryland.