{"data":{"id":"us-md/md.-code-housing-and-community-development-4-2501","jurisdiction":"us-md","citation":"Md. Code, Housing and Community Development § 4–2501","heading":"","body":"(a) In this subtitle the following words have the meanings indicated.\n(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.\n(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.\n(d) “State tax credit” means the income tax credit allowed under § 10–749 of the Tax – General Article.\n(e) “Workforce housing” has the meaning stated in § 4–1801 of this title.","path":["Article - Housing and Community Development"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghs\u0026section=4-2501","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:07Z","sha256":"68148e02f08f41fcb3372a7c858530b39c4c828d714f0f722c17f430f90b6f88","source_id":"us-md","stale":false,"prev":"us-md/md.-code-housing-and-community-development-4-2401","next":"us-md/md.-code-housing-and-community-development-4-2502"},"notice":"GroundRules: Original legal text. Not legal advice."}