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.

Added by Acts 1995, c. 36, § 1, eff. Oct. 1, 1997. Amended by Acts 1995, c. 352, § 10, eff. Oct. 1, 1997; Acts 1996, c. 636, § 2, eff. Oct. 1, 1997; Acts 1997, c. 70, § 7, eff. Oct. 1, 1997; Acts 1998, c. 774, § 4, eff. July 1, 1999; Acts 2005, c. 44, § 1, eff. Oct. 1, 2005.

Formerly Art. 48A, § 634.