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2105
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HARRY HUGHES, Governor
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CHAPTER 666
(House Bill 1473)
AN ACT concerning
Enterprise Zones Qualified Employees
FOR the purpose of altering the definition of a qualified
employee in an enterprise zone for the purpose of
eligibility for certain tax credits; altering the definition
of business entities eligible to receive certain benefits;
clarifying the requirement for a business entity to be
eligible for property and income tax credits; altering the
definition of qualified property for certain tax credits;
changing the definition of base year assessment; requiring
certain deductions from business expenses before computing
the income tax of a certain business; defining and
redefining certain other terms; requiring the State
Department of Assessments and Taxation to allocate eligible
assessments under a certain percentage for a certain
purpose; and generally relating to enterprise zones.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 291A(a)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
BY repealing and reenacting, with amendments,
Article 41 - Governor - Executive and Administrative
Departments
Section 266KK-l(b) and 266KK-4
Annotated Code of Maryland
(1982 Replacement Volume)
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 12G-ll(a) and 291A(a)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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BY adding to
Article 81 - Revenue and Taxes
Section 291A(d)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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