Section 10-733 – Innovation Investment Incentive Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) (i) 1. “Company” means any entity of any form duly organized and existing under the laws of any jurisdiction for the purpose of conducting business for profit. 2. “Company” includes an entity that becomes duly organized and existing under the laws of any jurisdiction for the purpose of […]
Section 10-751 – Earned Income Credit Against State Income Tax for Qualified Children — Reductions
// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 40 OF 2021 // (a) (1) In this section the following words have the meanings indicated. (2) “Qualified child” means a dependent of a taxpayer, if the dependent: (i) is a dependent for purposes of § 152 of the Internal Revenue Code; and (ii) 1. is under the age of 17 years; and […]
Section 10-733.1 – Purchase of Cybersecurity Technology and Cybersecurity Service
(a) (1) In this section the following words have the meanings indicated. (2) “Cybersecurity business” means an entity organized for profit that is engaged primarily in the development of innovative and proprietary cybersecurity technology or the provision of cybersecurity service. (3) “Cybersecurity service” means an activity that is associated with a category or subcategory identified under the Framework Core […]
Section 10-752 – Tax Credit for Physician Assistant Preceptor in a Preceptorship Program — Tax Credit Certificate — Physician Assistant Preceptorship Tax Credit Fund — Annual Reports
// 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) “Health care practitioner” means an individual who: (i) is licensed to practice medicine under Title 14 of the Health Occupations Article; (ii) is a physician assistant, […]
Section 10-734 – Qualified Vehicles
(a) In this section, “qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State. (b) Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified […]
Section 10-753 – Tax Credit for Catalytic Revitalization Projects
(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 8 of the Housing and Community Development Article for new construction costs […]
Section 10-734.1 – Qualified Vehicle — Modification and Extension
(a) (1) In this section the following words have the meanings indicated. (2) “Administration” means the Motor Vehicle Administration. (3) “Qualified vehicle” means a Class F (tractor) vehicle described under § 13–923 of the Transportation Article that is titled and registered in the State. (b) Subject to the limitations of this section, an individual or a corporation that obtains a […]
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 […]