# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 20 — Job Creation Tax Credit

#### Regulation .01 Objective.

*COMAR 24.05.20.01*

The objective of the job creation tax credit is to increase the number and quality of new jobs in the State by encouraging:

A. Significant expansions of existing private sector enterprises;

B. Establishment of new private sector enterprises;

C. Creation of family supporting jobs; and

D. Revitalization of neighborhoods and commercial areas.