(a) Except as otherwise provided in this subtitle, employment is covered employment if the employment is: (1) performed for a charitable, educational, religious, or other organization; and (2) excluded from the definition of "employment" in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act. (b) Employment is not covered employment if the employment is performed for: (1) a church or an association or convention of churches; or (2) an organization that is: (i) operated primarily for religious purposes; and (ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches. (c) Employment is not covered employment if the employment is performed by: (1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or (2) a member of a religious order in the exercise of duties required by the order. (d) During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under: (1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or (2) § 521 of the Internal Revenue Code.
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