INDEX

Chapter

Page

Tax Credits - -

Athletic fields used exclusively for amateur spirts, property tax

credit authorized.........................................................................

450

2821

Audubon Naturalist Society of the Central Atlantic State's,

property tax credit authorized...........................................

185

1774

Baltimore County -

Genesee Valley Outdoor Learning Center, Inc., personal

property tax credit authorized.............................................

396

2647

Businesses that substantially expand their premises and

workforce in the State, enhanced tax credits against local

property tax and State income, insurance premium, and

financial institution franchise taxes, and development of

interstate compact to prohibit or reduce corporate raiding,

provisions added.................................................................

492

3004

510

3070

Charles County -

Owner-occupied dwelling converted from rental dwelling in a

targeted geographic area, property tax credit and recordation

tax exemption authorized......................................................

547

3263

Targeted businesses that are relocating, expanding, or

undertaking new construction in the county, recordation tax

credit authorized.........................................................................

631

3518

Child and dependent care expenses, income tax credit, provisions

added; study of effectiveness of program and report required ...

583

3359

584

3362

Commuter benefits provided by an employer to employees, tax

credit authorized against income tax, financial institution

franchise tax and insurance premium tax ...................................

559

3291

560

3294

County income tax, flat rate system established to calculate

county income taxes; deduction for two-income married couples,

altered; earned income and poverty level credits, calculation

493

3015

Electric and gas utilities tax reform, provisions for property tax,

public service company franchise tax (gross receipts tax), sales

and use tax, and corporate income tax, altered ...........................

5

181

6

200

Enterprise zones, designation of focus areas and income and

property tax credits, provisions added; study of effectiveness of

enterprise zone program, task force and report provisions added

467

2919

Garrett County -

Avilton Community Association, property tax credit authorized ...

190

1791

Historic Structure Rehabilitation Tax Credit -

Historical rehabilitation mortgage credit certificate in lieu of,

and transfer of tax credit from nonprofit organization to

purchaser, provisions added............................................

667

3689

Reciprocity with other states, provisions added......................

484

2977

Job Creation Tax Credit -

Port Land Use Development Zone included in definition of

"State priority funding area"................................................

209

1853