Allowing individuals and corporations to claim a credit against the State income tax for specified commercial real estate investment expenses; authorizing the Department of Business and Economic Development to issue a specified amount of credit certificates each fiscal year; providing for the total amount of credit certificates that may be issued; establishing the Infrastructure Investment Income Tax Credit Reserve Fund as a special, nonlapsing fund; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
Bill imposes a mandated appropriation in the annual State Budget Bill
|Date Posted||Document Name|
|1/16/2013||Text - First - Build Maryland Tax Credit Act|
( 10-204, 10-305, 10-733 )
Last Updated: 2/3/2020 2:27 PM