The General Assembly intends that the purpose of the job creation tax credit authorized under this subtitle is to increase the number of new jobs in the State by encouraging:
(1) the expansion of existing private sector enterprises; and
(2) the establishment or attraction of new private sector enterprises.
Structure Maryland Statutes
Division I - Secretary of Commerce and Department of Commerce
Title 6 - Economic Development Tax Incentives
Subtitle 3 - Job Creation Tax Credit
Section 6-302 - Legislative Intent
Section 6-303 - Qualification; Certification
Section 6-304 - Amount and Application of Credit