1. (a) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on real or personal property that is owned or leased by a business entity affected by a state of emergency declared under Title 14 of the Public Safety Article.

2. (b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation 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;
   3. (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
   4. (4) any other provision necessary to carry out the tax credit under this section.

Added by Acts 2021, c. 210, § 1, eff. June 1, 2021; Acts 2021, c. 211, § 1, eff. June 1, 2021.