# Housing and Community Development (GHS)

## Title 4. Division of Development Finance

### Subtitle 25. Qualified Workforce Housing Tax Credit

#### Section 4-2501

(a) In this subtitle the following words have the meanings indicated.

(b) "Opportunity zone" means an area that has been designated as a qualified opportunity zone in the State under Sec. 1400Z-1 of the Internal Revenue Code.

(c) "Qualified workforce housing project" means a workforce housing project in an opportunity zone that meets requirements for eligibility for the State tax credit as specified in regulations that the Secretary adopts under Sec. 4-2502 of this subtitle.

(d) "State tax credit" means the income tax credit allowed under Sec. 10-749 of the Tax - General Article.

(e) "Workforce housing" has the meaning stated in Sec. 4-1801 of this title.

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