Maryland Code, Tax-General § 10-744

(a)(1) In this section the following words have the meanings indicated.

(2) “Accessibility and universal visitability features” means components of renovation to an existing home that improves access to or within the home for individuals with disabilities.

(3) “Department” means the Department of Housing and Community Development.

(4) “Disability” has the meaning stated in § 7-101 of the Human Services Article.

(5) “Qualified expenses” means costs incurred to install accessibility and universal visitability features to or within a home.

(c)(1) For any taxable year, the credit allowed under this section may not exceed the lesser of:

(2) The unused amount of the credit may not be carried over to any other taxable year.

(d)(1) By June 1 of the calendar year following the end of the taxable year in which the qualified expenses were incurred, an individual shall submit an application to the Department for the credits allowed under subsection (b) of this section.

(2) The total amount of credits approved by the Department under subsection (b) of this section may not exceed $1,000,000 for any calendar year.

(3) If the total amount of credits applied for by all individuals under subsection (b) of this section exceeds the maximum specified under paragraph (2) of this subsection, the Department shall approve a credit for each applicant in an amount equal to the product of multiplying the credit applied for by the applicant times a fraction:

(4) By August 1 of the calendar year following the end of the taxable year in which the qualified expenses were incurred, the Department shall certify to the individual the amount of tax credits approved by the Department for the individual under subsection (b) of this section.

(5) To claim the approved credits allowed under this section, an individual shall: