# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 2. Film Production Activity Tax Exemption

#### Section 6-201

The General Assembly intends that the tax exemption under Sec. 11-227 of the Tax - General Article:

(1) increase the film production activity in the State;

(2) bring economic benefits to the State; and

(3) generate increased employment opportunities in the State.

#### Section 6-202

To receive the tax exemption provided under Sec. 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.

#### Section 6-203

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 Sec. 11-227 of the Tax - General Article.

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