The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property that is used in practicing dentistry in a geographic area of the State that has been designated by the Secretary of Health as being underserved by dentists.

Added by Acts 2000, c. 318, § 1, eff. July 1, 2000; Acts 2000, c. 319, § 1, eff. July 1, 2000. Amended by Acts 2017, c. 62, § 6.