§ 10–753
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-753 (2026)
Title 10. Income Tax
Subtitle 7. Income Tax Credits
§ 10–753LinkCopy Citation
(a)
In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.
(b)
An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 9 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.