2013 Maryland Code
INSURANCE
§ 6-105 - Credit for neighborhood and community assistance contributions


MD Ins Code § 6-105 (2013) What's This?

§6-105.

A person that is subject to taxation under this subtitle may claim a tax credit against the tax imposed for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.

§ 6-105 - 1. Credit for wages and child care for qualified employment opportunity employees

Abrogated.

§ 6-105 - 2. Credit for certified rehabilitation

A person subject to the tax imposed under this subtitle may claim a credit against the tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.

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