BY adding to

Article - Tax - General

Section 10-712

Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-712.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(2) "APPROVED INDUSTRY CERTIFICATE PROGRAM" MEANS A
PROGRAM OF STUDY THAT:

1. (I) IS PROVIDED BY A MARYLAND PROVIDER IN

MARYLAND;

2. (II) IS RECOGNIZED BY NATIONAL ACCREDITING

CORPORATIONS AND ASSOCIATIONS; AND 

3. (III) ON SUCCESSFUL COMPLETION, ISSUES AN
INDIVIDUAL A CERTIFICATE OF PROFICIENCY IN A SPECIFIC WORK-RELATED SKILL
OR OCCUPATION THAT IS IN SHORT SUPPLY AND CRITICAL TO MARYLAND'S
ECONOMIC DEVELOPMENT STRATEGY, AS DESIGNATED BY THE MARYLAND HIGHER
EDUCATION COMMISSION UNDER SUBSECTION (E) (D) OF THIS SECTION.

(II) "APPROVED INDUSTRY CERTIFICATE PROGRAM" DOES NOT
INCLUDE A PROGRAM OF STUDY OFFERED IN AN ASSOCIATE, BACHELOR, OR
GRADUATE DEGREE PROGRAM.  

(3) "APPROVED PROGRAM" MEANS A PROGRAM THAT IS, OFFERED, AT AN
ELIGIBLE EDUCATIONAL INSTITUTION AND THAT:

(I) PROVIDES TRAINING IN WORKPLACE DISCIPLINES AND SKILLS
IN, SHORT SUPPLY AND CRITICAL TO MARYLAND'S ECONOMIC DEVELOPMENT
STRATEGY, AS DESIGNATED BY THE MARYLAND HIGHER EDUCATION COMMISSION
UNDER SUBSECTION (E) (D) OF THIS SECTION; AND

(II) IS APPROVED BY THE MARYLAND HIGHER EDUCATION
COMMISSION UNDER SUBSECTION (E) (D) OF THIS SECTION AS QUALIFYING FOR THE
TAX CREDIT UNDER THIS SECTION.

(4) "ELIGIBLE EDUCATIONAL INSTITUTION" MEANS A MARYLAND
COLLEGE, UNIVERSITY, PRIVATE CAREER SCHOOL, OR OTHER POSTSECONDARY
EDUCATIONAL INSTITUTION THAT IS AN ELIGIBLE EDUCATIONAL INSTITUTION
WITHIN THE MEANING OF § 25A OF THE INTERNAL REVENUE CODE.