Md. Code, Tax-Gen. § 10-753

Current with changes from the 2024 Legislative Session
Section 10-753 - New construction costs and rehabilitation costs for catalytic revitalization projectsd
(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 9 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.

Md. Code, TG § 10-753

Amended by 2024 Md. Laws, Ch. 724,Sec. 1, eff. 7/1/2024.
Amended by 2024 Md. Laws, Ch. 723,Sec. 1, eff. 7/1/2024.
Added by 2021 Md. Laws, Ch. 332, Sec. 1, eff. 7/1/2021.