# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 3. Job Creation Tax Credit

#### Section 6-308

(a) Except as otherwise provided in this section, the Secretary shall adopt regulations to carry out this subtitle.

(b) The Comptroller shall adopt regulations to provide for the computation, carryover, and recapture of the credit under Sec. 10-704.4 of the Tax - General Article.

(c) The State Department of Assessments and Taxation shall adopt regulations to provide for the computation, carryover, and recapture of the credit under Sec.Sec. 8-214 and 8-411 of the Tax - General Article.

(d) The Insurance Commissioner shall adopt regulations to provide for the computation, carryover, and recapture of the credit under Sec. 6-114 of the Insurance Article.

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