# COMAR Title 14 — Independent Agencies

## Subtitle 26 — Maryland Energy Administration

### Chapter 07 — Maryland Energy Storage Systems Income Tax Credit Program

#### Regulation .01 Purpose.

*COMAR 14.26.07.01*

These regulations implement Maryland's Income Tax Credit — Energy Storage Systems Act by establishing procedures for persons and businesses to apply for tax credits for purchasing and installing a qualifying energy storage system on eligible property in Maryland.