# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 20 — Job Creation Tax Credit

#### Regulation .07 Eligible Business Activities.

*COMAR 24.05.20.07*

A. To qualify for the tax credit, a qualified business entity shall establish or expand a business facility in the State that is primarily engaged in one or more of the following qualifying activities:

  (1) Manufacturing;

  (2) Mining;

  (3) Transportation;

  (4) Communications;

  (5) Agriculture;

  (6) Forestry;

  (7) Fishing;

  (8) Research, development, or testing;

  (9) Biotechnology;

  (10) Computer programming, data processing, or other computer-related services;

  (11) Central financial, real estate, or insurance services;

  (12) The operation of central administrative offices or a company headquarters;

  (13) A public utility;

  (14) Warehousing;

  (15) Business services, if the business facility established or expanded by the business entity is located in a State priority funding area; or

  (16) Operation of entertainment, recreation, cultural, or tourism-related activities in a multiuse facility located within a revitalization area, if the facility:

    (a) Generates a minimum of 1,000 new full-time equivalent filled positions in a 24-month period, and

    (b) Is not primarily used by a professional sports franchise or for gaming.

B. In determining whether a business facility is engaged in a qualifying activity, the Department shall consider the definitions set forth in the U.S. Department of Labor's Standard Industrial Classification Manual.