# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-753

(a) In this section, "nonprofit organization" has the meaning stated in Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)