Md. Code, Tax - General § 10–753

(a) In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.

(b) An individual, a nonprofit organization, or a business entity may claim a credit against the State income tax in accordance with Title 6, Subtitle 9 of the Housing and Community Development Article for new construction costs and rehabilitation costs for catalytic revitalization projects.