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Maryland Code, Tax-General § 1-206

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) This section does not apply to an income tax credit that:

(1) was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or

(2) has an annual fiscal impact of less than $5,000,000.

(b) Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, a unit of State government required to administer the credit shall report, in accordance with § 2-1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on the measures that the unit has taken to implement the credit.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 1-206 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-1-206/

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