COMAR 03.04.15.01. 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.