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Session Laws, 1997
Volume 795, Page 5260   View pdf image
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Tax Credits - -

Allegany County -

Property tax credit for rehabilitated property, time period

extended for credit authorized by Cumberland; provisions

added for credit authorized by county ......................................

Baltimore County -

Friends of the Oliver House, Inc. and Bird River Beach

Community Association, Inc., property tax credits authorized .
Gunpowder Valley Conservancy, Inc., property tax credits

authorized ....................................................................................

Harewood Park Community League, Inc., property tax credits

authorized ....................................................................................

Nonprofit community associations, civic leagues or

organizations, or recreational or athletic organizations,

property tax credits authorized .................................................

Brownfields Voluntary Cleanup Program and Fund, and
Brownfields Revitalization Incentive Program and Fund,
established; related provisions concerning cleanup and use of
contaminated property, added .......................................................

Businesses that construct or expand facilities and create new
permanent full-time positions, tax credits against local property
tax and State income tax, insurance premium tax, financial
institution franchise tax, or public service franchise tax,
provisions added .............................................................................

Dorchester County -

Property tax credit for property owned by Chesapeake Audubon
Society, provisions added............................................................

Employment of persons with disabilities, tax credits for wages
paid and child care or transportation expenses incurred by
businesses, provisions added .........................................................

Frederick County -

Property tax credit for property leased to nonprofit school and
used exclusively for primary or secondary educational

purposes, authorized ..................................................................

Heritage structure rehabilitation, tax credit increased ..................

Howard County -

Real property leased or rented by a commercial or industrial
business, property tax credit, provisions added .......................

Installment sales, income tax credit for tax paid to another state
for an earlier year on income recognized for federal tax purposes
in the current year, provisions added ...........................................

Job creation tax credit expanded to include qualified businesses in
State priority funding areas ...........................................................

Montgomery County -

INDEX

Chapter

Page

83

1478

439

2715

450

2740

528

2960

746

4246

1

1

2

29

623

3481

624

3487

87

1486

112

1640

113

1647

715

4099

731

4162

415

2660

320

2349

755

4292

756

4300

- 5260 -

 

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Session Laws, 1997
Volume 795, Page 5260   View pdf image
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