A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Business entity" means:
(a) A person, including an individual, corporation, or pass-through entity as defined in Tax-General Article, §10-102.1, Annotated Code of Maryland, conducting or operating a trade or business in Maryland; or
(b) An organization operating in Maryland that is exempt from taxation under §501(c)(3) or (4) of the Internal Revenue Code.
(2) "Department" means the Department of Labor, Licensing, and Regulation.
(3) "Employer" has the meaning stated in §3401(d) of the Internal Revenue Code.
(4) "Pilot program" means the pilot program for long-term employment of qualified ex-felons established under Labor and Employment Article, §11-702, Annotated Code of Maryland.
(5) Qualified Ex-Felon Employee.
(a) "Qualified ex-felon employee" means a qualified ex-felon within the meaning of §51(d) (4) of the Internal Revenue Code.
(b) "Qualified ex-felon employee" includes an individual who is employed by a business entity through the pilot program.
(c) "Qualified ex-felon employee" does not include an individual who is the spouse of, or has any of the relationships specified in §152(a) (1) and (2) of the Internal Revenue Code to, a person who controls, directly or indirectly, more than 50 percent of the ownership of the business entity.
(6) "Wages" means wages within the meaning of §51(c) (1), (2), and (3) of the Internal Revenue Code, without regard to §51(c)(4) of the Internal Revenue Code, that are paid by a business entity to an employee for services performed in a trade or business of the employer.