# Sec. 10-235.14. Tax credits

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Sec. 10-235.14. Tax credits

Prince George's County, Md., Code § 10-235.14 (2026)

(a) There is a Prince George's County New Jobs Tax Credit and an Enhanced New Jobs Tax Credit against the County property tax imposed on real property owned or leased by a business entity or its affiliates and on personal property owned by that business entity or its affiliates if the business entity qualifies for either credit under this Subdivision.

(b) A tax credit may not be granted under this Subdivision if:

  (1) the business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in Maryland;

  (2) the business entity or another taxpayer has been given a tax credit or exemption for the new or expanded premises during the same taxable year under any other state or county law; or

  (3) the location of the new or expanded premises is inconsistent with any applicable land use master plan.

(c) To qualify for a credit under this Subdivision, the new or expanded premises must be located in a priority funding area as designated in Title 5, Subtitle 7B of the State Finance and Procurement Article of the Maryland Code.

(d) To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a new jobs tax credit or enhanced new jobs tax credit under this Subdivision.