Tax credit for a business that provides computers to employees for home use

  1. Law
  2. Maryland Code
  3. Property
  4. Property Tax Credits and Property Tax Relief
  5. Statewide Optional
  6. Tax credit for a business that provides computers to employees for home use

Checkout our iOS App for a better way to browser and research.

    (a)    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, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.

    (b)    A county or municipal corporation may provide, by law, for:

        (1)    the amount of a property tax credit under this section;

        (2)    the duration of a property tax credit under this section;

        (3)    the criteria and qualifications necessary to receive the credit; and

        (4)    any other provision necessary to carry out this section.


Download our app to see the most-to-date content.