# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 19 — Wineries and Vineyards Capital Expenses Tax Credit

#### Regulation .02 Calculation of Tax Credit.

*COMAR 24.05.19.02*

A. A tax credit is allowed for a taxable year beginning after December 31, 2012 but before January 1, 2018.

B. A taxpayer may claim credits against the State income tax in an amount equal to 25 percent of the qualified capital expenses made in connection with: