Maryland Statutes
Subtitle 2 - Statewide Optional
Section 9-214 - Credit for Family Child Care Homes

(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 property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed after July 1, 1988 if:
        (1)    the property is owned by a business having at least 25 employees; and
        (2)    the improvement contains an area set aside and dedicated exclusively for a child care center that is:
            (i)    registered as a family child care home under Title 9.5, Subtitle 3 of the Education Article; or
            (ii)    licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.
    (b)    The governing body of a county or of a municipal corporation may provide, by law, for:
        (1)    the amount and duration of the property tax credit under subsection (a) of this section; and
        (2)    any other provision necessary to carry out the property tax credit under subsection (a) of this section.

Structure Maryland Statutes