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PARRIS N. GLENDENING, Governor
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S.B. 193
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BRINGING ECONOMIC BENEFITS TO THE CITIZENS OF THE STATE AND GENERATING
INCREASED EMPLOYMENT OPPORTUNITIES IN THE STATE.
(B) TO ENSURE THAT THE TAX EXEMPTION IS GRANTED FOR A FILM
PRODUCTION ACTIVITY, A PERSON SEEKING FILM PRODUCER OR A PRODUCTION
COMPANY SEEKING ELIGIBILITY FOR THE EXEMPTION MUST FIRST APPLY FOR AND
RECEIVE FROM THE DEPARTMENT A CERTIFICATION OF ELIGIBILITY FOR THE
EXEMPTION.
(C) THE DEPARTMENT AND THE COMPTROLLER JOINTLY SHALL ADOPT
REGULATIONS DEFINING WITH GREATER SPECIFICITY FOR PURPOSES OF THE SALES
AND USE TAX EXEMPTION UNDER § 11-226 OF THE TAX - GENERAL ARTICLE WHAT
CONSTITUTES A FILM PRODUCTION ACTIVITY AND WHAT CONSTITUTES TANGIBLE
PERSONAL PROPERTY AND TAXABLE SERVICES USED DIRECTLY IN CONNECTION
WITH A FILM PRODUCTION ACTIVITY.
SECTION 2. AND BE IT FURTHER ENACTED, That the Department of
Business and Economic Development shall conduct a study and report to the General
Assembly on or before December 1, 2001, in accordance with § 2-1246 of the State
Government Article, on:
(1) the preliminary economic impact of the sales and use tax exemption
created under this Act;
(2) the potential economic impact on the State's film and video
production industry of allowing a credit against the State income tax for a percentage
of the wages paid for Maryland film and video productions; and
(3) the actual impact experienced in other states in which similar income
tax credits have been enacted.
SECTION On 3, AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2000.
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May 18, 2000
The Honorable Thomas V. Mike Miller, Jr.
President of the Senate
State House
Annapolis MD 21401
Dear Mr. President:
In accordance with Article II, Section 17 of the Maryland Constitution, I have today
vetoed Senate Bill 193 - Baltimore City - Fort McHenry - Education and Visitors
Center Loan of 1996.
This bill extends the deadline from June 1, 2000 to June 1, 2002 for the Board of
Directors of the Patriots of Fort McHenry, Inc. to provide matching funds for the Fort
McHenry Education and Visitors Center Loan of 1996.
House Bill 528, which was passed by the General Assembly and signed by me on April
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- 3775 -
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