# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 15 — Electronic Filing Requirements for Business Tax Credits

#### Regulation .01 Definition.

*COMAR 03.04.15.01*

A. In this chapter, the following term has the meaning indicated.

B. Term Defined. “Business tax credit” means:

  (1) Aerospace, Electronics, or Defense Contract Tax Credit;

  (2) Apprentice Employee Tax Credit;

  (3) Biotechnology Investment Incentive Tax Credit;

  (4) Businesses That Create New Jobs Tax Credit;

  (5) Clean Energy Incentive Tax Credit;

  (6) Community Investment Tax Credit;

  (7) Commuter Tax Credit;

  (8) Cybersecurity Incentive Tax Credit;

  (9) Electric Vehicle Recharging Equipment Tax Credit;

  (10) Employer-Provided Long-Term Care Insurance Tax Credit;

  (11) Employment Opportunity Tax Credit;

  (12) Endow Maryland Tax Credit;

  (13) Endowments for Historically Black Colleges and Universities Tax Credit;

  (14) Enterprise Zone Tax Credit;

  (15) Film Production Activity Tax Credit;

  (16) Green Building Tax Credit;

  (17) Health Enterprise Zone Hiring Credit;

  (18) Heritage Structure Rehabilitation Tax Credit;

  (19) Job Creation Tax Credit;

  (20) Maryland Disability Employment Tax Credit;

  (21) Maryland Employer Security Clearance Costs Tax Credit;

  (22) Maryland-Mined Coal Tax Credit;

  (23) One Maryland Economic Development Tax Credit;

  (24) Oyster Shell Recycling Tax Credit;

  (25) Qualified Vehicle Tax Credit;

  (26) Research and Development Tax Credit; and

  (27) Wineries and Vineyards Tax Credit.