(a) A project, undertaking, or a part of a project or undertaking, including the real, personal, and mixed property involved, qualifies as a community development project if it is planned, acquired, owned, developed, constructed, reconstructed, rehabilitated, repaired, renovated, or improved to promote sound community development. (b) A community development project shall provide for: (1) new or existing housing: […]
(a) A project for a residential building qualifies as an energy conservation project if it consists of: (1) the purchase or installation of: (i) caulking or weather stripping; (ii) a clock thermostat; (iii) ceiling, attic, wall, floor, or duct insulation; (iv) water heater insulation; (v) a storm window or door, multiglazed window or door, or heat–absorbing or heat–reflecting window or floor material; […]
(a) A project or undertaking qualifies as a home improvement project if, by improvement, alteration, addition, or repair, it substantially protects or improves the basic liveability of a residential building that will be occupied in substantial part by families of limited income. (b) A home improvement project for a residential building that contains more than four dwelling […]
(a) This section does not apply to a facility if a local obligation that finances the facility is a private activity bond under § 141 of the Internal Revenue Code, for which an allocation under § 146 of the Internal Revenue Code is required. (b) (1) A project, undertaking, or facility qualifies as an infrastructure project if it […]
(a) A project or undertaking, including the real, personal, and mixed property involved, qualifies as a public purpose project if it is planned, acquired, owned, developed, constructed, reconstructed, rehabilitated, repaired, renovated, or improved with the financial assistance of the Administration or the assistance of federal low-income housing credits authorized by the Internal Revenue Code, and it […]
(a) A project qualifies as a solar energy project if it: (1) is an addition, alteration, or improvement to a residential building or a commercial building; and (2) is designed to reduce the energy requirements of the building by using: (i) wind energy; (ii) energy from a wood-burning appliance; or (iii) solar energy of: 1. the active type based on mechanically forced […]
(a) A project qualifies as a business project if the project is: (1) located in: (i) an area designated as a priority funding area under § 5–7B–02 of the State Finance and Procurement Article; or (ii) a qualified opportunity zone designated under § 1400Z–1 of the Internal Revenue Code in Allegany County, Garrett County, Somerset County, or Wicomico County; […]
