1. (a) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a nonprofit swim club that uses its facility exclusively to provide a recreational outlet for a local community.

2. (b) The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City may provide, by law, for:

   1. (1) the amount and duration of the tax credit under this section;
   2. (2) additional eligibility criteria for the tax credit under this section;
   3. (3) regulations and procedures for the administration of requests for the tax credit under this section; and
   4. (4) any other provision necessary to carry out the tax credit under this section.

Added by Acts 2006, c. 446, § 1, eff. June 1, 2006.