# COMAR Title 10 — Maryland Department of Health

## Subtitle 61 — Health Enterprise Zone Initiative

### Chapter 01 — Health Enterprise Zone Tax Credits

#### Regulation .01 Objective.

*COMAR 10.61.01.01*

The objective of the Health Enterprise Zone tax credits are to reduce health disparities, improve health outcomes, and reduce health care costs and hospital admissions and readmissions in traditionally underserved communities in the State by encouraging qualified licensed or certified health care practitioners to relocate or expand services in areas designated as Health Enterprise Zones under the Maryland Health Improvement and Disparities Reduction Act of 2012, Health-General Article, §20-1401, et seq., Annotated Code of Maryland, and Tax-General Article, §10-731, Annotated Code of Maryland.