Section 10-736 – Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations
(a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Department of Housing and Community Development. (3) “Donation” means an irrevocable gift worth $500 or more of: (i) cash; or (ii) publicly traded securities. (4) “Eligible community foundation” means an organization that: (i) is exempt from taxation under § 501(c)(3) of the Internal Revenue Code; (ii) is commonly […]
Section 10-738 – Physician Preceptor in a Preceptorship Program
// EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND 154 OF 2021 // (a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Maryland Department of Health. (3) “Licensed physician” means an individual who is licensed to practice medicine under Title 14 of the Health Occupations Article. (4) “Preceptorship program” means an organized […]
Section 10-739 – Nurse Practitioner or Licensed Physician in Preceptorship Program
// EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND 154 OF 2021 // (a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Maryland Department of Health. (3) “Licensed physician” means an individual who is licensed to practice medicine under Title 14 of the Health Occupations Article. (4) “Nurse practitioner” has the meaning […]
Section 10-740 – Student Loan Debt Relief Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Commission” means the Maryland Higher Education Commission. (3) “Qualified taxpayer” means an individual who has: (i) incurred at least $20,000 in undergraduate or graduate student loan debt or both; and (ii) has at least $5,000 in outstanding undergraduate or graduate student loan debt or both when submitting an […]
Section 10-741 – More Jobs for Marylanders Program Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Business entity” has the meaning stated in § 6–801 of the Economic Development Article. (3) “Department” means the Department of Commerce. (4) “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article. (5) “Existing business entity” has the meaning stated in § 6–801 of […]
Section 10-742 – Tax Credit for State Income Tax Paid by Qualified Business Entity During First Year to Eligible Apprentice Under More Jobs for Marylanders Program.
// EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 643 OF 2020 // (a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Maryland Department of Labor. (3) “Eligible apprentice” means an individual who: (i) is enrolled in an apprenticeship training program that: 1. is registered with the Maryland Apprenticeship and Training Council in accordance with […]
Section 10-744 – Independent Living Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Accessibility and universal visitability features” means components of renovation to an existing home that improves access to or within the home for individuals with disabilities. (3) “Department” means the Department of Housing and Community Development. (4) “Disability” has the meaning stated in § 7–101 of the Human […]
Section 10-745 – Food Donation Program for Qualifying Farms
(a) (1) In this section the following words have the meanings indicated. (2) “Certified organic produce” means an eligible food donation that is certified under Title 10, Subtitle 14 of the Agriculture Article as an organically produced commodity. (3) “Eligible food donation” means fresh farm products for human consumption. (4) “Qualified farm” means a farm business that is located in […]
Section 10-746 – Hunting and Harvesting of Antlerless Deer
(a) In this section, “qualified expenses” means: (1) expenses incurred to butcher and process an antlerless deer for human consumption; or (2) for a taxable year beginning after December 31, 2020, but before January 1, 2023, expenses incurred to: (i) hunt and harvest an antlerless deer in Montgomery County; and (ii) transport a deer carcass or processed deer meat to […]
Section 10-748 – Small Business Relief Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Department of Commerce. (3) “Qualified employee” means an individual who: (i) is employed by a small business; (ii) earns wages paid by the small business that are equal to or less than 250% of the annual federal poverty guidelines for a single–person household; and (iii) earns […]