Maryland § 9-110
Full text of Maryland Maryland Code § 9-110, with citation guidance and answers to common questions.
§ 9-110.
(a) (1) In this section the following words have the meanings indicated.
(2) “Business entity” has the meaning stated in § 6–801 of the Economic Development Article.
(3) “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article.
(4) “New business entity” has the meaning stated in § 6–801 of the Economic Development Article.
(5) “Qualified business entity” means a new business entity operating an eligible project in a Tier I area, as defined under § 6–801 of the Economic Development Article, if the business entity received a certificate under § 6–805 of the Economic Development Article before June 1, 2022.
(6) “Qualified position” has the meaning stated in § 6–801 of the Economic Development Article.
(7) “Qualified property” means real property where an eligible project is located.
(b) (1) There is a credit against the State property tax under this section imposed on real property owned by a qualified business entity enrolled in the More Jobs for Marylanders Program established under Title 6, Subtitle 8 of the Economic Development Article.
(2) (i) With respect to qualified property of a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to 100% of all State property tax that is due.
(ii) With respect to qualified property of a business entity other than a business entity described under § 6–801(c)(1)(i) of the Economic Development Article, the property tax credit provided under this section is equal to the lesser of:
1. 100% of all State property tax that is due; or
2. an amount not exceeding $250 per qualified position filled at the qualified property.
(3) The property tax credit provided under this section does not affect the amount of the county or municipal corporation property tax imposed on the property.
(c) By June 15 each year, the Department shall submit to the Department of Commerce a list that includes:
(1) the location of each qualified property;
(2) the amount of the base year value for each qualified property; and
(3) the amount of the State property tax assessed against each qualified property.
Frequently Asked Questions About Maryland § 9-110
What does Maryland Code § 9-110 cover?
Section 9-110 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 9-110?
A common citation format is "Maryland Code § 9-110" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 9-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.