BWIB EMPLOYER TOOLKIT
The Baltimore Workforce Investment Board (BWIB) has recently launched the Employer Toolkit, an online resource to help employers tap into recruitment, training, and retention services.

EMPLOY BALTIMORE
Employ Baltimore provides Baltimore-area businesses with customized workforce solutions including outreach and recruitment, applicant prescreening, assessment and testing services, tax credit information, and human resources support.

MARYLAND BUSINESS WORKS
Maryland Business Works is anew state program to support existing Maryland businesses in the retention and growth of their workforce.

THE FEDERAL BONDING PROGRAM
The Federal Bonding Program, sponsored by the U.S. Department of Labor, serves as a tool to secure the job placement of ex-offenders and other high-risk applicants by issuing Fidelity bonds. These bonds are business insurance policies that protect the employer in case of any loss of money or property due to employee dishonesty. It is a “guarantee” to the employer that the person hired will be an honest worker.

EMPOWERMENT ZONE EMPLOYMENT CREDIT (Will expire at the end of 2004)
The Empowerment Zone Employment Credit provides businesses with an incentive to hire individuals who live and work in an empowerment zone.

WORK OPPORTUNITY TAX CREDIT (EXPIRED)
The Work Opportunity Tax Credit expired on December 31, 2003 and is awaiting Congressional reauthorization. Employers can still process paperwork through DLLR, but they will not receive any money until Congress reauthorizes the tax credit.

The Work Opportunity Tax Credit (WOTC) is a federal tax credit that encourages employers to hire eight targeted groups of job seekers by reducing employers’ federal income tax liability by as much as $2,400 per qualified new worker; $750, if working 120 hours or $1,200, if working 400 hours or more, per qualified summer youth. The credit has been authorized through December 31.

COMMUTER CHOICE MARYLAND
Commuter Choice Maryland describes a variety of programs that help employees get to work without driving alone. Employers can save on taxes, reduce parking demand and costs, and recruit and retain valuable employees. Depending on the employer program, employees can also receive an employer-paid commute subsidy, lower taxes, and a less stressful commute.

There is no single Commuter Choice Maryland program for employers to enroll in; rather, employers develop a commuter benefits program tailored to their individual needs. If, after learning more about Commuter Choice Maryland, you would like assistance in developing a program, contact the Maryland Transit Administration at 410-767-8755.

EARNED INCOME TAX CREDIT
The Earned Income Tax Credit (EITC) is a federal income tax credit for low-income workers who are eligible for and claim the credit. The credit reduces the amount of tax an individual owes, and may be returned in the form of a refund.

CHILD TAX CREDIT
The Child Tax Credit is a federal tax credit worth up to $600 per dependent child for workers earning over $10,000. It is payable as an income tax refund even if no income tax is owed. Workers may qualify for both the EITC and the CTC.
(Source: http://www.jff.org/jff/PDFDocuments/Publicbenefits.pdf)

SAVERS TAX CREDIT
The Savers Tax Credit is a non-refundable federal tax credit of up to 50 percent of a maximum $2,000 contribution by low- or moderate-income workers to a retirement plan (e.g., a 401k plan) or an Individual Retirement Account. When this credit is combined
with the exclusion of 401(k) contributions from taxable income, the savings almost equals the amount invested. (Source: http://www.jff.org/jff/PDFDocuments/Publicbenefits.pdf)

CHILD AND DEPENDENT CARE TAX CREDIT
The Child and Dependent Care Tax Credit is a federal tax credit of up to $720 for employment-related care for one child or other dependent, plus $1,440 for employment-related care of more than one child or dependent. Any taxpayer is eligible for the DCTC,
but only those who owe some taxes will benefit from it.
(Source: http://www.jff.org/jff/PDFDocuments/Publicbenefits.pdf)

BUSINESSES THAT CREATE NEW JOBS TAX CREDIT
Businesses located in Maryland that create new positions and establish or expand business facilities in the state may be entitled to a tax credit. To be eligible for the tax credit, businesses must first have been granted a property tax credit by a local government of Maryland for creating the new jobs.

JOB CREATION TAX CREDIT
Businesses that expand or establish a facility in Maryland before January 1, 2006, resulting in the creation of new positions in the state may be entitled to a tax credit. The amount of the tax credit is based on the number of positions created or on the wages paid to the new employees.

ELECTRIC AND GAS UTILITY TAX CREDIT
Electric and gas companies that are public utilities have two tax credits available to them. The first is a credit against the income tax for a portion of total property taxes paid by the public utility on its operating real property in Maryland, other than operating land, that is used to generate electricity or steam for sale. For steam heating companies, the credit is only available for property tax paid on or after July 1, 2001. The second credit is for wages paid to qualified employees at a multi-jurisdictional electric company's qualified corporate headquarters, and is available for tax years beginning before January 1, 2005.

EMPLOYER-PROVIDED LONG-TERM CARE INSURANCE TAX CREDIT
Employers who provide long-term care insurance as part of an employee benefit package may claim a credit for costs incurred.The credit may be taken against corporate income tax, personal income tax, insurance premiums tax or public service company franchise tax. The same credit may not, however, be applied to more than one tax type.

EMPLOYMENT OPPORTUNITY TAX CREDIT
Businesses that hire an individual who is receiving welfare assistance in the 18 months prior to employment may be entitled to a tax credit for wages paid to the employee and for childcare and transportation expenses paid on behalf of the employee for the first two years of employment. Sole proprietorships, corporations, tax-exempt non-profit organizations and pass-through entities, such as partnerships, subchapter S corporations, limited liability companies and business trusts may claim the tax credit

ENTERPRISE ZONE TAX CREDIT
Businesses located in a Maryland enterprise zone may be entitled to a tax credit for wages paid to newly hired employees. The local enterprise zone administrator must certify the business to qualify for the credit. Sole proprietorships, corporations, tax-exempt non-profit organizations and pass-through entities, such as partnerships, subchapter S corporations, limited liability companies and business trusts may claim the tax credit.

LONG-TERM EMPLOYMENT OF EX-FELONS TAX CREDIT
Businesses that operate in Maryland and hire one or more ex-felons during the period from July 1, 2002, through December 31, 2004, for at least one year may be entitled to a credit.

MARYLAND DISABILITY EMPLOYMENT TAX CREDIT
Businesses that hire people with disabilities may be entitled for the first two years to a tax credit for wages paid to the employees and for childcare and transportation expenses paid on behalf of the employees.

ONE MARYLAND ECONOMIC DEVELOPMENT TAX CREDIT
Businesses that establish or expand a business facility in a priority funding area or as part of a project approved by the Board of Public Works, and that are located in a "distressed" Maryland county, may be entitled to a tax credit for costs related to the new or expanded facility. A "distressed" county has an average rate of unemployment that is 150 percent higher than the statewide average or an average per-capita personal income that is equal to or less than 67 percent of the statewide average.

WORK-BASED LEARNING PROGRAM CREDIT (Scheduled to end June 30, 2004)
Businesses that hire students as part of an approved work-based learning program in the state may be entitled to a tax credit for a portion of the wages paid to these individuals. The credit may be taken against corporate income tax, personal income tax, insurance premiums tax or public service company franchise tax. This credit is scheduled to end June 30, 2004.

MARYLAND PURCHASE OF CHILD CARE SUBSIDY PROGRAM
The purpose of the Purchase of Child Care Subsidy Program (POC) is to provide financial assistance with child care costs to eligible working families through each local department of social services. The POC Program issues vouchers to eligible families in need of help with the cost of child care. To receive this assistance, families must meet certain requirements. In addition to help with the cost of child care, families can receive help locating a licensed child care provider.

MARYLAND CHILDREN'S HEALTH PROGRAM
The Maryland Children’s Health Program (MCHP) gives full health benefits for children up to age 19, and pregnant women of any age who meet the income guidelines. MCHP enrollees obtain care from a variety of Managed Care Organizations (MCOs) through the Maryland HealthChoice Program.

MARYLAND FOOD STAMP PROGRAM
The Food Stamp Program helps low income people buy the food they need for good health. You may be able to get food stamps if you: work for low wages, are unemployed or work part time, receive welfare or other public assistance payments,or are elderly or disabled and live on a small income.

FEDERAL PELL GRANTS
Federal Pell Grants are only awarded to undergraduate students who have not earned a bachelor's or professional degree. Federal Pell Grants, which do not have to be repaid, are awarded to students based on need. The need is determined by the information provided on the Free Application for Federal Student Aid (FAFSA).

FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS
A Federal Supplemental Educational Opportunity Grant (FSEOG) is for undergraduates with exceptional financial need, that is, students with the lowest Expected Family Contributions, and gives priority to students who receive Federal Pell Grants. The Expected Family Contribution is determined based on information provided by the student on the Free Application for Federal Student Aid (FAFSA). A FSEOG does not have to be paid back.

FEDERAL WORK-STUDY PROGRAM
The Federal Work-Study Program provides jobs for undergraduate and graduate students with financial need attending eligible post secondary schools. This program allows students to earn money to pay educational expenses.