# Economic Development (GEC)

## Title 4. Tourism, Film, and the Arts

### Subtitle 7. Arts and Entertainment Districts

#### Section 4-706

(a) In an arts and entertainment district:

  (1) each qualifying residing artist is eligible for the income tax subtraction modification under Sec. 10-207(v) of the Tax - General Article;

  (2) the property tax credit under Sec. 9-240 of the Tax - Property Article applies; and

  (3) the exemption from the admissions and amusement tax under Sec. 4-104 of the Tax - General Article applies.

(b)

  (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.

  (2) The subtraction modification under Sec. 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.

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Md. Code Ann., Econ. Dev. (as displayed at mgaleg.maryland.gov, October 16, 2026)