# COMAR Title 14 — Independent Agencies

## Subtitle 26 — Maryland Energy Administration

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

#### Regulation .02 Scope.

*COMAR 14.26.07.02*

The Maryland Income Tax Credit — Energy Storage System Act establishes a program to award tax credits to Individuals and Corporations that purchase and install a qualifying energy storage system on eligible property in Maryland. The Program also establishes limits on eligibility and the amount and duration of the credit Program.