# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 2. Financial Institution Franchise Tax

#### Section 8-220

A financial institution may claim a credit against the financial institution franchise tax for One Maryland project costs and start-up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.

---

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