<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 03.04.15.01" title_num="03" subtitle_num="04" chapter_num="15" heading="Definition.">
  <paragraph num="A.">
    <text>In this chapter, the following term has the meaning indicated.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Term Defined. “Business tax credit” means:</text>
    <paragraph num="(1)">
      <text>Aerospace, Electronics, or Defense Contract Tax Credit;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Apprentice Employee Tax Credit;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Biotechnology Investment Incentive Tax Credit;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>Businesses That Create New Jobs Tax Credit;</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Clean Energy Incentive Tax Credit;</text>
    </paragraph>
    <paragraph num="(6)">
      <text>Community Investment Tax Credit;</text>
    </paragraph>
    <paragraph num="(7)">
      <text>Commuter Tax Credit;</text>
    </paragraph>
    <paragraph num="(8)">
      <text>Cybersecurity Incentive Tax Credit;</text>
    </paragraph>
    <paragraph num="(9)">
      <text>Electric Vehicle Recharging Equipment Tax Credit;</text>
    </paragraph>
    <paragraph num="(10)">
      <text>Employer-Provided Long-Term Care Insurance Tax Credit;</text>
    </paragraph>
    <paragraph num="(11)">
      <text>Employment Opportunity Tax Credit;</text>
    </paragraph>
    <paragraph num="(12)">
      <text>Endow Maryland Tax Credit;</text>
    </paragraph>
    <paragraph num="(13)">
      <text>Endowments for Historically Black Colleges and Universities Tax Credit;</text>
    </paragraph>
    <paragraph num="(14)">
      <text>Enterprise Zone Tax Credit;</text>
    </paragraph>
    <paragraph num="(15)">
      <text>Film Production Activity Tax Credit;</text>
    </paragraph>
    <paragraph num="(16)">
      <text>Green Building Tax Credit;</text>
    </paragraph>
    <paragraph num="(17)">
      <text>Health Enterprise Zone Hiring Credit;</text>
    </paragraph>
    <paragraph num="(18)">
      <text>Heritage Structure Rehabilitation Tax Credit;</text>
    </paragraph>
    <paragraph num="(19)">
      <text>Job Creation Tax Credit;</text>
    </paragraph>
    <paragraph num="(20)">
      <text>Maryland Disability Employment Tax Credit;</text>
    </paragraph>
    <paragraph num="(21)">
      <text>Maryland Employer Security Clearance Costs Tax Credit;</text>
    </paragraph>
    <paragraph num="(22)">
      <text>Maryland-Mined Coal Tax Credit;</text>
    </paragraph>
    <paragraph num="(23)">
      <text>One Maryland Economic Development Tax Credit;</text>
    </paragraph>
    <paragraph num="(24)">
      <text>Oyster Shell Recycling Tax Credit;</text>
    </paragraph>
    <paragraph num="(25)">
      <text>Qualified Vehicle Tax Credit;</text>
    </paragraph>
    <paragraph num="(26)">
      <text>Research and Development Tax Credit; and</text>
    </paragraph>
    <paragraph num="(27)">
      <text>Wineries and Vineyards Tax Credit.</text>
    </paragraph>
  </paragraph>
</regulation>