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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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TAX - PROPERTY |
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TITLE 9. PROPERTY TAX CREDITS AND PROPERTY TAX RELIEF |
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SUBTITLE 2. STATEWIDE OPTIONAL |
§ 9-241. Tax credit for a business that provides computers to employees for home use
Latest version.
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(a) In general. -- 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) Amount, duration and qualifications. -- 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.