Md. Code, Tax-Prop. § 9-241

Maryland · Maryland Code, Tax - Property · Status: effective

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Citation: Md. Code, Tax-Prop. § 9-241, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790799
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(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home. (b) A county or municipal corporation may provide, by law, for: (1) the amount of a property tax credit under this section; (2) the duration of a property tax credit under this section; (3) the criteria and qualifications necessary to receive the credit; and (4) any other provision necessary to carry out this section.