Allowing a credit against the State income tax for wages paid by business entities to apprentices hired under a youth apprenticeship program established by the Better Waverly Community Organization in which underprivileged youths aged 16 to 22 are hired by business entities to improve low to moderately valued homes in the Waverly community of Baltimore City; providing that the credit equals 25% of the wages paid to the apprentices; and providing for refunds if the credit exceeds the total tax otherwise payable for a taxable year.