Making a certain tax credit for commercial rehabilitations under the historic revitalization tax credit program transferable and refundable under certain circumstances; requiring the Director of the Maryland Historic Trust, in consultation with the Smart Growth Subcabinet, to adopt certain regulations; and applying the Act to taxable years beginning after December 31, 2019.
Bill File Type: Regular
Effective Date(s): July 1, 2020
Bill imposes a mandated appropriation in the annual State Budget Bill
Last Updated: 3/18/2020 4:35 PM