Plain Text Law

Title 6. Economic Development Tax Incentives — Subtitle 2. Film Production Activity Tax Exemption

Statutes in effect as of October 1, 2026.

Md. Code Ann., Econ. Dev. § 6-201 (2026)
Title 6. Economic Development Tax Incentives
Subtitle 2. Film Production Activity Tax Exemption

§ 6–201Copy Citation

The General Assembly intends that the tax exemption under § 11-227 of the Tax - General Article:
(1)
increase the film production activity in the State;
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(2)
bring economic benefits to the State; and
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(3)
generate increased employment opportunities in the State.
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Md. Code Ann., Econ. Dev. § 6-202 (2026)
Title 6. Economic Development Tax Incentives
Subtitle 2. Film Production Activity Tax Exemption

§ 6–202Copy Citation

To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.
Md. Code Ann., Econ. Dev. § 6-203 (2026)
Title 6. Economic Development Tax Incentives
Subtitle 2. Film Production Activity Tax Exemption

§ 6–203Copy Citation

The Department and the Comptroller jointly shall adopt regulations defining a film production activity, tangible personal property, and taxable services used directly in connection with a film production activity under § 11-227 of the Tax - General Article.