# COMAR Title 05 — Department of Housing and Community Development

## Subtitle 14 — Neighborhood and Community Assistance Program

### Chapter 01 — Community Investment Tax Credit Program

#### Regulation .01 General.

*COMAR 05.14.01.01*

This chapter prescribes the policies, procedures, and authorizations for allocating tax credits to business entities and individuals that contribute to approved projects of nonprofit organizations that provide services to priority funding areas.