(a)    In this subtitle the following words have the meanings indicated.

(b)    “Credit year” means the taxable year in which a qualified business entity claims the credit allowed in accordance with § 6–304(a) of this subtitle.

(c)    (1)    “Qualified business entity” means a person conducting or operating a trade or business in the State that is certified in accordance with § 6–303 of this subtitle as qualifying for the tax credit under this subtitle.

(2)    For a person engaged in a business activity described in § 6–303(b)(2)(xiii) of this subtitle, “qualified business entity”:

(i)    includes a person owning or operating the multi–use facility in which the entertainment, recreation, cultural, or tourism–related activities are operated; and

(ii)    does not include any separate entity that leases retail space at the facility.

(d)    (1)    “Qualified position” means a position that:

(i)    is full–time and of indefinite duration;

(ii)    pays at least 120% of the State minimum wage;

(iii)    is located in the State;

(iv)    is newly created as a result of the establishment or expansion of a business facility in a single location in the State; and

(v)    is filled.

(2)    “Qualified position” does not include a position that is:

(i)    created when an employment function is shifted from an existing business facility of a business entity in the State to another business facility of the same business entity if the position is not a net new job in the State;

(ii)    created through a change in ownership of a trade or business;

(iii)    created through a consolidation, merger, or restructuring of a business entity if the position is not a net new job in the State;

(iv)    created when an employment function is contractually shifted from an existing business entity to another business entity in the State if the position is not a net new job in the State; or

(v)    filled for a period of less than 12 months.

(3)    For a person engaged in a business activity described in § 6–303(b)(2)(xiii) of this subtitle, “qualified position” does not include any position other than a position engaged in:

(i)    the operation of entertainment, recreation, cultural, or tourism–related activities within the multi–use facility; or

(ii)    management, marketing, building maintenance, hotel services, or security for the multi–use facility.

(e)    “Revitalization area” means:

(1)    an enterprise zone designated by the Secretary under § 5–704 of this article;

(2)    an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;

(3)    an empowerment zone or enterprise community designated by the United States government under 26 U.S.C. §§ 1391 through 1397F; or

(4)    a sustainable community, as defined in § 6–301 of the Housing and Community Development Article.

(f)    “State priority funding area” means:

(1)    a municipal corporation;

(2)    Baltimore City;

(3)    a sustainable community, as defined in § 6–301 of the Housing and Community Development Article;

(4)    an enterprise zone designated by the Secretary under § 5–704 of this article;

(5)    an enterprise zone designated by the United States government under 42 U.S.C. §§ 11501 through 11505;

(6)    those areas of the State located between Interstate Highway 495 and the District of Columbia;

(7)    those areas of the State located between Interstate Highway 695 and Baltimore City;

(8)    any area in a county designated by the county as a priority funding area under § 5–7B–03(c) of the State Finance and Procurement Article;

(9)    that portion of the Port Land Use Development Zone, as defined in § 6–501 of the Transportation Article, that has been designated as an area appropriate for growth in a county comprehensive master plan; and

(10)    a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County.