1. A. In this chapter, the following term has the meaning indicated.

2. B. Term Defined. “Business tax credit” means:

   1. (1) Aerospace, Electronics, or Defense Contract Tax Credit;
   2. (2) Apprentice Employee Tax Credit;
   3. (3) Biotechnology Investment Incentive Tax Credit;
   4. (4) Businesses That Create New Jobs Tax Credit;
   5. (5) Clean Energy Incentive Tax Credit;
   6. (6) Community Investment Tax Credit;
   7. (7) Commuter Tax Credit;
   8. (8) Cybersecurity Incentive Tax Credit;
   9. (9) Electric Vehicle Recharging Equipment Tax Credit;
   10. (10) Employer-Provided Long-Term Care Insurance Tax Credit;
   11. (11) Employment Opportunity Tax Credit;
   12. (12) Endow Maryland Tax Credit;
   13. (13) Endowments for Historically Black Colleges and Universities Tax Credit;
   14. (14) Enterprise Zone Tax Credit;
   15. (15) Film Production Activity Tax Credit;
   16. (16) Green Building Tax Credit;
   17. (17) Health Enterprise Zone Hiring Credit;
   18. (18) Heritage Structure Rehabilitation Tax Credit;
   19. (19) Job Creation Tax Credit;
   20. (20) Maryland Disability Employment Tax Credit;
   21. (21) Maryland Employer Security Clearance Costs Tax Credit;
   22. (22) Maryland-Mined Coal Tax Credit;
   23. (23) One Maryland Economic Development Tax Credit;
   24. (24) Oyster Shell Recycling Tax Credit;
   25. (25) Qualified Vehicle Tax Credit;
   26. (26) Research and Development Tax Credit; and
   27. (27) Wineries and Vineyards Tax Credit.

Authority: Tax-General Article, §§2-103 and 10-804, Annotated Code of Maryland

Effective date: January 20, 2014 (41:1 Md. R. 12)

Regulation .01B amended effective May 2, 2022 (49:9 Md. R. 529)