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Long-Term Employment of Ex-Felons Tax Credit

This credit expired as of December 31, 2011 and no new applications are being accepted.

Businesses that operated in Maryland and hired one or more ex-felons during the period from January 1, 2007, through December 31, 2011, who were employed by the business for at least one year, may be entitled to a credit for a portion of the wages paid to those employees.

A qualified employee is a “qualified ex-felon” in accordance with Section 51(d)(4) of the Internal Revenue Code. A business could not claim a credit for an employee who was hired to replace a laid-off employee or an employee who was on strike, or for which the business simultaneously received federal or state employment training benefits.

This credit could not be claimed if the Employment Opportunity Tax Credit or Maryland Disability Employment Tax Credit had been claimed for that employee.

the income tax credit was limited to the State portion of the income tax. No more Long-Term Employment Tax of Ex_Felons Tax Credits may be earned. However, excess credits already earned, but not used, may be carried over  until used, or for up to five (5) years beginning with the tax year in which the credit was earned, whichever comes first. 

Electronic Filing required:

The carryover of the excess Long-Term Employment of Ex-Felons income tax credit must be requested on an electronic return completing the Form 500CR section of the electronic return.

 



 
Links for Business Tax Credits
General Information
Business Tax Credits
  Bio-Heating Oil Tax Credit
  Biotechnology Investment Incentive Tax Credit
  Businesses That Create New Jobs Tax Credit
  Cellulosic Ethanol Technology Research and Development Tax Credit
  Clean Energy Incentive Tax Credit
  Community Investment Tax Credit
  Commuter Tax Credit
  Cybersecurity Investment Incentive Tax Credit
  Electric Vehicle Recharging Equipment Tax Credit
  Employer-Provided Long-Term Care Insurance Tax Credit
  Employer Security Clearance Costs Tax Credits
  Employment Opportunity Tax Credit
  Enterprise Zone Tax Credit
  Film Production Activity Tax Credit
  Green Building Tax Credit
  Health Enterprise Zone Hiring Tax Credit
  Job Creation Tax Credit
  Long-Term Employment of Ex-Felons Tax Credit
  Maryland Disability Employment Tax Credit
  Maryland-Mined Coal Tax Credit
  One Maryland Economic Development Tax Credit
  Oyster Shell Recycling Tax Credit
  Qualified Vehicle Tax Credit
  Research and Development Tax Credits
  Heritage Structure Rehabilitation Tax Credit
  Work-Based Learning Program Tax Credit
  Wineries and Vineyards Tax Credit
  Endow Maryland Tax Credit
 
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