# Tax - General (GTG)

## Title 2. Administration by Comptroller

### Subtitle 6. Income Tax Revenue Distribution

#### Section 2-614.1

(a) In this section, "qualified data center" has the meaning stated in Sec. 11-239 of this article.

(b) After making the distributions required under Sec.Sec. 2-613, 2-613.1, and 2-614 of this subtitle, the Comptroller shall distribute 15% of the remaining income tax revenue from corporations that is attributable to qualified data centers that are operational on or after January 1, 2026, to the Strategic Energy Investment Fund established under Sec. 9-20B-05 of the State Government Article.

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