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§ 10-753. Tax credit for construction costs and rehabilitation costs for catalytic revitalizati...

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 7. Income Tax Credits (Refs & Annos)
Effective: July 1, 2021
MD Code, Tax - General, § 10-753
§ 10-753. Tax credit for construction costs and rehabilitation costs for catalytic revitalization projects
Currentness
“Nonprofit organization” defined
(a) In this section, “nonprofit organization” has the meaning stated in § 1-101 of the Housing and Community Development Article.
In general
(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.

Credits

Added by Acts 2021, c. 332, § 1, eff. July 1, 2021.
MD Code, Tax - General, § 10-753, MD TAX GENERAL § 10-753
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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