Maryland Code, Tax-General § 1-306

(i) the purpose for which the tax credit, exemption, or preference was established;

(ii) whether the original intent of the tax credit, exemption, or preference is still appropriate;

(iii) whether the tax credit, exemption, or preference is meeting its objectives;

(iv) whether the purposes of the tax credit, exemption, or preference could be more efficiently and effectively carried out through alternative methods; and

(v) the costs of providing the tax credit, exemption, or preference, including the administrative cost to the State and lost revenues to the State and local governments; and