§ 10-753
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/md/tax-general/10-753A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–753.
(a)In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.
(b)An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 9 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.