An individual or a corporation may claim a credit against the State income tax for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.

Added by Acts 1996, c. 636, § 1, eff. Oct. 1, 1996. Amended by Acts 1998, c. 578, § 1, eff. July 1, 1998; Acts 2005, c. 44, § 1, eff. Oct. 1, 2005.