§ 4-2501
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/md/housing-and-community-development/4-2501A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§4–2501.
(a)In this subtitle the following words have the meanings indicated.
(b)“Opportunity zone” means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code.
(c)“Qualified workforce housing project” means a workforce housing project in an opportunity zone that meets requirements for eligibility for the State tax credit as specified in regulations that the Secretary adopts under § 4–2502 of this subtitle.
(d)“State tax credit” means the income tax credit allowed under § 10–749 of the Tax – General Article.
(e)“Workforce housing” has the meaning stated in § 4–1801 of this title.