COMAR 03.04.15.01 — § 1 Definition.

.01 Definition.
A.
In this chapter, the following term has the meaning indicated.
B.
Term Defined. “Business tax credit” means:
(1)
Aerospace, Electronics, or Defense Contract Tax Credit;
(2)
Apprentice Employee Tax Credit;
(3)
Biotechnology Investment Incentive Tax Credit;
(4)
Businesses That Create New Jobs Tax Credit;
(5)
Clean Energy Incentive Tax Credit;
(6)
Community Investment Tax Credit;
(7)
Commuter Tax Credit;
(8)
Cybersecurity Incentive Tax Credit;
(9)
Electric Vehicle Recharging Equipment Tax Credit;
(10)
Employer-Provided Long-Term Care Insurance Tax Credit;
(11)
Employment Opportunity Tax Credit;
(12)
Endow Maryland Tax Credit;
(13)
Endowments for Historically Black Colleges and Universities Tax Credit;
(14)
Enterprise Zone Tax Credit;
(15)
Film Production Activity Tax Credit;
(16)
Green Building Tax Credit;
(17)
Health Enterprise Zone Hiring Credit;
(18)
Heritage Structure Rehabilitation Tax Credit;
(19)
Job Creation Tax Credit;
(20)
Maryland Disability Employment Tax Credit;
(21)
Maryland Employer Security Clearance Costs Tax Credit;
(22)
Maryland-Mined Coal Tax Credit;
(23)
One Maryland Economic Development Tax Credit;
(24)
Oyster Shell Recycling Tax Credit;
(25)
Qualified Vehicle Tax Credit;
(26)
Research and Development Tax Credit; and
(27)
Wineries and Vineyards Tax Credit.