2021 Maryland Statutes
Tax - General
Title 1 - Definitions; General Provisions
Subtitle 3 - Tax Expenditure Evaluation Act
Section 1-309

    (a)    Subject to § 2–1257 of the State Government Article, on or before the 20th day of the regular session of the General Assembly in the year of the evaluation date of a tax credit, the evaluation committee for the tax credit shall submit a report to the General Assembly.

    (b)    (1)    The report required under subsection (a) of this section shall recommend whether the tax credit should be continued, with or without changes, or terminated.

        (2)    The report shall be accompanied by any legislation that is needed to accomplish the recommendations in the report.

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