§ 3-2. Exceptions.

(a) Allowance for employer-supplied items or services.

(1) For purposes of this Division I, wages shall include the reasonable value, as determined by the Wage Commission, of uniforms, board, lodging, or other facilities, items, or services furnished such employee by the employer.

(2) Provided that the Wage Commission is empowered to determine such value by reference to the average cost to the employer or to groups of employers similarly situated.

(b) Full-time students.

(1) Any employee who is a full-time student in a primary or secondary school, as such term is further defined by the Wage Commission, may be paid 85% of the minimum wage prescribed herein.

(2) Provided, however, that such students may not be employed for more than 28 hours per week while attending school.

(3) It shall be a violation of this Division I for any employer to employ such a full-time student for more than 28 hours per week while school is in session.

(c) Work-study programs.

Students enrolled in an approved work-study program shall be exempt from the limitations of subsection (b) of this section and from the minimum wage requirements of this Division I. Work study programs must be approved by the Wage Commission.

(d) Employees customarily receiving tips.

(1) With respect to any employee engaged in an occupation in which he customarily and regularly receives more than $30 a month in tips, the employer shall pay wages in the amount not less than the amount required to be paid a tipped employee under the Federal Fair Labor Standards Act, as amended.

(2) It is the employer's obligation to provide evidence of any amount claimed by him as being received by his employee as tips.

(e) Employees with disabilities.

(1) The Wage Commission may, in its discretion, recognize certificates issued by the State of Maryland for payment of less than the minimum wage to persons who are mentally or physically handicapped, or the Commission may issue its own certificates.

(2) Provided, that the Commission's said recognition or certification may be upon such terms and for such period of time as the Commission deems appropriate.

(f) Opportunity wages.

An employer may pay an opportunity wage (i.e., a wage below the minimum wage) to any employee, but only under the conditions and limitations authorized for opportunity wages by the Federal Fair Labor Standards Act, as amended.