Maryland Statutes
§ 1-206
Maryland § 1-206
This text of Maryland § 1-206 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 1-206 (2026).
Text
(a)This section does not apply to an income tax credit that:
(1)was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or
(2)has an annual fiscal impact of less than $5,000,000.
(b)Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, a unit of State government required to administer the credit shall report, in accordance with § 2–1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on the measures that the unit has taken to implement the credit.
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Bluebook (online)
Maryland § 1-206, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/1-206.