{"data":{"id":"us-md/md.-code-tax-general-10-753","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–753","heading":"","body":"(a) In this section, “nonprofit organization” has the meaning stated in § 1–101 of the Housing and Community Development Article.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-753","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"fdc296d2288380e86ae94b1ad46e74c238010a4cacc5352652075d0a5d6d16d5","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-752","next":"us-md/md.-code-tax-general-10-754"},"notice":"GroundRules: Original legal text. Not legal advice."}