Allowing a credit against the State income tax for certain costs, paid or incurred after July 1, 2021, by an owner of certain residential property for certain energy efficiency upgrades and for which the owner obtains a tax credit certificate from the Maryland Energy Administration; prohibiting a taxpayer from claiming the tax credit in a taxable year in which the Governor declares a certain state of emergency; requiring the Administration to report on the tax credits issued to the Comptroller on or before January 31 each year; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2021
( 10-751 )
Last Updated: 1/18/2021 5:13 PM