Md. Code Ann., Tax-Gen. § 10-714
An individual or corporation may claim a credit against the State income tax for One Maryland project costs and start-up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.
Added by Acts 1999, c. 303, § 1, eff. July 1, 1999. Amended by Acts 2001, c. 729, § 1, eff. July 1, 2001; Acts 2008, c. 307, § 1, eff. Oct. 1, 2008.