Vacancy, Senate Chair (chosen by Senate President) (410) 841-3, (301) 858-3
Jay Walker, House Chair (chosen by House Speaker) (410) 841-3581, (301) 858-3581

[photo, Legislative Services Building, 90 State Circle, Annapolis, Maryland] Staff: Matthew J. Bennett; e-mail:
Robert J. Rehrmann; e-mail:
Heather N. Ruby; e-mail:
Michael Sanelli; e-mail:

c/o Department of Legislative Services
Legislative Services Building, 90 State Circle, Annapolis, MD 21401
(410) 946-5510, (301) 970-5510

Legislative Services Building, 90 State Circle, Annapolis, Maryland, December 2016. Photo by Diane F. Evartt.

The Tax Credit Evaluation Committee was authorized in 2012 (Chapters 568 & 569, Acts of 2012). The Committee provides legislative evaluation and review of certain tax credits to determine whether the tax credit continues to be viable and in the public interest. Any tax credit with a statutory termination date is subject to consideration by the Committee a year in advance of its termination date.

On or before May 31 in the year before a tax exemption or modication is due for review, the Senate President and House Speaker appoint the Tax Credit Evaluation Committee. By June 30, the Committee is to have consulted with the appropriate State agencies and prepared an evaluation plan. By October 30, the Department of Legislative Services reports to the General Assembly on the purpose of the tax credit under review; whether its original intent is still appropriate; amd whether it still meets its objective. The Department also considers whether the purpose of the tax credit could be achieved more effectively through an alternative method; and the cost of the tax credit, including administrative costs and lost revenue. The Department's report is available to the public and, after its submittal, is followed by a public hearing.

During the legislative session, the Tax Credit Evaluation Committee also reports to the General Assembly on the tax credit under review, and recommends that it be continued, modified, or terminated. Any necessary legislation is included in the Committee's report, and any extension of a tax credit is set for five years.

Tax credits subject to the evaluation process from 2014 through 2021 are noted in the Annotated Code of Maryland (Tax-General Article, sec. 1-303).

House of Delegates
General Assembly
Legislative Committees
Legislative Process
Maryland Government
Maryland Constitutional Offices & Agencies
Maryland Departments
Maryland Independent Agencies
Maryland Executive Commissions, Committees, Task Forces, Advisory Boards
Maryland Universities & Colleges
Maryland Counties
Maryland Municipalities
Maryland at a Glance

Maryland Manual On-Line

Search the Manual

This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

[ Archives' Home Page  ||  Maryland Manual On-Line  ||  Reference & Research
||  Search the Archives   ||  Education & Outreach  ||  Archives of Maryland Online ]

Governor     General Assembly    Judiciary     Maryland.Gov

Copyright July 15, 2020 Maryland State Archives