2018 Maryland Code
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 3 - Tax Credit Evaluation Act
§ 1-303. Tax credit evaluations
(a) In general. -- An evaluation shall be made of the tax credits on or before the dates specified in subsections (b) through (h) of this section.
(b) On or before July 1, 2014. -- On or before July 1, 2014, an evaluation shall be made of the tax credits under:
(1) § 10-702 of this article (wages paid in an enterprise zone) and § 9-103 of the Tax - Property Article (qualified property in an enterprise zone); and
(2) Title 6, Subtitle 4 of the Economic Development Article, § 6-119 of the Insurance Article, and § 10-714 of this article (One Maryland economic development).
(c) On or before July 1, 2015. -- On or before July 1, 2015, an evaluation shall be made of the tax credits under:
(1) § 10-704 of this article (earned income); and
(2) § 10-730 of this article (film production activity).
(d) On or before July 1, 2016. -- On or before July 1, 2016, an evaluation shall be made of the tax credit under § 5A-303 of the State Finance and Procurement Article, § 6-105.2 of the Insurance Article, and § 10-704.5 of this article (sustainable communities).
(e) On or before July 1, 2017. -- On or before July 1, 2017, an evaluation shall be made of the tax credits under:
(1) § 9-230 of the Tax - Property Article, § 6-116 of the Insurance Article, and § 10-704.8 of this article (new job creating businesses); and
(2) § 10-704.4 of this article (job creation).
(f) On or before July 1, 2018. -- On or before July 1, 2018, an evaluation shall be made of the tax credits under:
(1) § 10-721 of this article (qualified research and development expenses); and
(2) § 10-725 of this article (biotechnology investment incentive).
(g) On or before July 1, 2019. -- On or before July 1, 2019, an evaluation shall be made of the tax credit under § 10-702 of this article (wages paid in a Regional Institution Strategic Enterprise zone) and § 9-103.1 of the Tax - Property Article (qualified property in a Regional Institution Strategic Enterprise zone).
(h) On or before July 1, 2021. -- On or before July 1, 2021, an evaluation shall be made of the tax credit under § 10-741 of this article and the sales and use tax refund under § 11-411 of this article (More Jobs for Marylanders tax credit).
(i) On or before July 1, 2023. -- On or before July 1, 2023, an evaluation shall be made of the tax credits under § 10-733 of this article (cybersecurity investment incentive) and § 10-733.1 of this article (purchase of cybersecurity technology or service).
