# COMAR Title 15 — Maryland Department of Agriculture

## Subtitle 20 — Soil and Water Conservation

### Chapter 09 — State Income Tax Credit for Additional Commercial Fertilizer Costs

#### Regulation .01 Purpose.

*COMAR 15.20.09.01*

This chapter establishes the eligibility requirements for a person operating an agricultural operation to claim a State income tax credit for additional commercial fertilizer costs due to the agricultural operation's conversion to a phosphorus based nutrient management plan.