<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="10-753" title_number="10" title_name="Income Tax" subtitle_number="7" subtitle_name="Income Tax Credits">
  <level label="a">
    <text>In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.</text>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
</section>
