Maryland Statutes
Subtitle 25 - Qualified Workforce Housing Tax Credit
Section 4-2501 - Definitions

(a)    In this subtitle the following words have the meanings indicated.
    (b)    “Opportunity zone” means an area that has been designated as a qualified opportunity zone in the State under § 1400Z–1 of the Internal Revenue Code.
    (c)    “Qualified workforce housing project” means a workforce housing project in an opportunity zone that meets requirements for eligibility for the State tax credit as specified in regulations that the Secretary adopts under § 4–2502 of this subtitle.
    (d)    “State tax credit” means the income tax credit allowed under § 10–749 of the Tax – General Article.
    (e)    “Workforce housing” has the meaning stated in § 4–1801 of this title.

Structure Maryland Statutes