Md. Code Ann., Tax-Gen. § 10-753
Redline — January 1, 2022 → current.View current text →
Current — January 1, 2025
As of January 1, 2022
(a) In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.
(a) In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.
(b) An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 8 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.
(b) An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 9 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.