reglab/housing_qa huggingface dataset:
MD. Economic Development Code Ann. §  5-1307 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 13 - Brac Revitalization and Incentive Zones|Section 5-1307 - Annual Reports

    (a)    On or before October 15 of each year, a political subdivision with a BRAC Revitalization and Incentive Zone designation shall submit a report to the Department that assesses the effectiveness of the benefits provided to the BRAC Revitalization and Incentive Zone in attracting and retaining businesses within the BRAC Revitalization and Incentive Zone.    (b)    On or before December 15 of each year, the Department shall:        (1)    assess the effectiveness of the benefits provided to the BRAC Revitalization and Incentive Zones in attracting and retaining businesses within BRAC Revitalization and Incentive Zones; and        (2)    submit to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly a report outlining the findings of the Department and any other information of value in determining the effectiveness of the benefits under this subtitle.
MD. Economic Development Code Ann. §  5-1401 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1401 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Area” means a geographic area in one or more political subdivisions in the State described by a closed perimeter boundary.    (c)    “Nonprofit organization” means an organization that is exempt or eligible for exemption from taxation under § 501(c)(3) of the Internal Revenue Code.    (d)    “Qualified institution” means an entity that is designated as a qualified institution under § 5–1403 of this subtitle and may include:        (1)    a regional higher education center as defined under § 10–101 of the Education Article;        (2)    an institution of higher education as defined under § 10–101 of the Education Article; or        (3)    a nonprofit organization that is affiliated with a federal agency.    (e)    “RISE zone” means  a geographic area in immediate proximity to a qualified institution that is targeted for increased economic and community development that meets the requirements of § 5–1404 of this subtitle and is designated as a  Regional Institution Strategic Enterprise zone by the Secretary under § 5–1404 of this subtitle.
MD. Economic Development Code Ann. §  5-1402 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1402 - Purpose

    The purpose of the Regional Institution Strategic Enterprise Zone Program is to access institutional assets that have a strong and demonstrated history of commitment to economic development and revitalization in the communities in which they are located.
MD. Economic Development Code Ann. §  5-1403 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1403 - Designation as Qualified Institution

    (a)    An institution may apply to the Secretary to be designated as a qualified institution.    (b)    To be eligible for designation as a qualified institution, the applicant shall:        (1)    evidence an intention:            (i)    to make a significant financial investment or commitment in an area of the State that the applicant intends to become a RISE zone;            (ii)    to use the resources and expertise of the applicant to spur economic development and community revitalization in an area of the State that the applicant intends to become a RISE zone; and            (iii)    to create a significant number of new jobs within an area of the State that the applicant intends to become a RISE zone;        (2)    have a demonstrated history of community involvement and economic development within the communities that the applicant serves; and        (3)    meet the minimum financial qualifications established by the Secretary.    (c)    If the applicant is a nonprofit organization that is not an institution of higher education, the application shall demonstrate an affiliation with a federal agency.    (d)    (1)    In addition to the requirements under subsection (b) of this section, the Secretary may establish by regulation any other requirements necessary and appropriate in order for an applicant to be designated as a qualified institution.        (2)    The Secretary shall adopt regulations that establish factors for evaluating applications under subsection (b) of this section.    (e)    In the form and content acceptable to the Secretary, an applicant shall submit to the Secretary an application that contains the information that the Secretary considers necessary to evaluate the request for designation as a qualified institution.    (f)    (1)    Within 90 days after submission of an application under this section, the Secretary shall approve or reject the application of an institution to be designated as a qualified institution.        (2)    At least 30 days before approval or rejection of an application under this section, the Secretary shall notify the Legislative Policy Committee.        (3)    The Legislative Policy Committee may provide advice to the Secretary regarding the approval or rejection of an institution as a qualified institution.
MD. Economic Development Code Ann. §  5-1405 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1405 - Business and Community Development Concierge

    (a)    The Secretary shall assign to a RISE zone a business and community development concierge who is an employee of the Department.    (b)    A business and community development concierge shall assist entities locating in the RISE zone with:        (1)    State, county, or municipal corporation permit and license applications;        (2)    accessing existing programs at the Department, the Department of Housing and Community Development, the Maryland Department of Labor, the Maryland Technology Development Corporation, or the Department of Transportation; and        (3)    any other activities the Secretary authorizes that relate to the development of the RISE zone.
MD. Economic Development Code Ann. §  5-1406 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1406 - Tax Incentives

    (a)    (1)    To the extent provided for in this section, a business entity that locates in a RISE zone is entitled to:            (i)    the property tax credit under § 9–103.1 of the Tax – Property Article;            (ii)    the income tax credit under § 10–702 of the Tax – General Article; and            (iii)    priority consideration for financial assistance from programs in Subtitle 1 of this title.        (2)    For purposes of the income tax credit authorized under paragraph (1)(ii) of this subsection, the business entity is treated as being located in an enterprise zone.    (b)    A business entity that moves into or locates in a RISE zone on or after the date that the zone is designated under this subtitle may qualify for the incentives under this section.    (c)    A business entity may not qualify for the incentives under subsection (a) of this section unless the Department, in consultation with the county or municipal corporation in which a RISE zone is located, certifies the business entity and its location as consistent with the target strategy of the RISE zone.    (d)    (1)    Unless a business entity makes a significant capital investment or expansion of its labor force after a RISE zone is designated, the incentives under this section are not available to a business entity that was in a RISE zone before the date that the zone is designated.        (2)    The Department shall adopt regulations establishing factors to determine if a business entity makes a significant capital investment or expansion of its labor force under paragraph (1) of this subsection.
MD. Economic Development Code Ann. §  5-1407 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 14 - Regional Institution Strategic Enterprise Zone Program|Section 5-1407 - Rental Assistance to Business Entity -- Distribution of Matching Funds -- Deposited Funds by Applicant -- Annual Report on Rental Assistance Program -- Audit of Program -- Recapture of Misused or Undistributed Funds

    (a)    The Department and the Comptroller jointly shall assess each year the effectiveness of the tax incentives provided to business entities in RISE zones, including:        (1)    the number and amounts of tax incentives granted each year; and        (2)    the success of the tax incentives in attracting and retaining business entities in RISE zones.    (b)    On or before December 15 of each year, the Department and the Comptroller shall submit to the Governor and, in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the Tax Credit Evaluation Committee a report outlining the findings of the Department and the Comptroller and any other information of value in determining the effectiveness of the tax incentives authorized under this subtitle.
MD. Economic Development Code Ann. §  5-1601 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1601 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “Fund” means the Make Office Vacancies Extinct Matching Fund.    (c)    “Program” means the Make Office Vacancies Extinct Program.
MD. Economic Development Code Ann. §  5-1602 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1602 - General Consideration

    (a)    There is a Make Office Vacancies Extinct Program in the Department.    (b)    The purpose of the Program is to encourage the location of new businesses in the State in counties that provide comparable office space support to the businesses.
MD. Economic Development Code Ann. §  5-1603 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1603 - Qualification for Program

    (a)    In order to qualify for participation in the Program, a new business must meet the criteria in this section.    (b)    The business must:        (1)    be located in a county that has a comparable support program to reduce office space vacancies in the county;        (2)    be:            (i)    a home–based start–up enterprise occupying its first commercial space in the county;            (ii)    a business relocating  from outside the State; or            (iii)    a business significantly expanding its operations in the county;        (3)    (i)    execute a direct lease with the landlord for at least 3 years of not more than 10,000 square feet; or            (ii)    obtain an occupancy permit, if sharing office space with another business; and        (4)    apply for support from the Program within 90 days after signing the lease or obtaining the occupancy permit.    (c)    The Program may exclude from support a business that is relocating from one county  to another county  within the State.    (d)    A grant recipient that fails to fulfill the eligibility and maintenance requirements of the Program or of the county comparable program that supports the recipient may be required to return all or part of the grant to the Program.
MD. Economic Development Code Ann. §  5-1604 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1604 - Program Grants

    (a)    (1)    An applicant shall submit an application for a Program grant on the form that the Secretary requires.        (2)    The applicant may submit an application to the Program at the same time the applicant applies for support from a county comparable program.    (b)    The Program shall review the application and all supporting materials in order to evaluate whether the applicant qualifies for a grant from the Program.    (c)    (1)    Subject to the availability of money in the Fund, the Program may provide to an eligible business a grant that equals the amount of the grant that the county comparable program provides to the business.        (2)    The Program shall provide the grants described under paragraph (1) of this subsection on a first–come, first–served basis.    (d)    The Program shall coordinate with county comparable programs to evaluate applications and to provide assistance to eligible businesses under this subtitle.
MD. Economic Development Code Ann. §  5-1605 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1605 - Make Office Vacancies Extinct Matching Fund

    (a)    There is a Make Office Vacancies Extinct Matching Fund.    (b)    The purpose of the Fund is to provide matching funds to reduce vacant office space in counties of the State that provide comparable support to new businesses.    (c)    The Secretary shall administer the Fund.    (d)    (1)    The Fund is a special, nonlapsing fund that is not subject to reversion under § 7–302 of the State Finance and Procurement Article.        (2)    The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.    (e)    The Fund consists of:        (1)    money appropriated in the State budget to the Fund;        (2)    money recaptured from businesses that fail to fulfill the terms and conditions of a grant made from the Program;        (3)    interest earnings of the Fund; and        (4)    any other money from any other source accepted for the benefit of the Fund.    (f)    The Fund may be used only for:        (1)    matching grants that counties provide to eligible businesses under comparable vacancy reduction programs; and        (2)    administrative expenses of the Program.    (g)    (1)    The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.        (2)    Interest earnings of the Fund shall be credited to the Fund.    (h)    Expenditures from the Fund may be made only in accordance with the State budget.
MD. Economic Development Code Ann. §  5-1606 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1606 - Periodic Review and Evaluation of Program

    (a)    At least once every 3 years, the Secretary shall review and evaluate the Program, including the number of participating counties with comparable support programs and the number and size of eligible businesses that receive support from the Program.    (b)    Based on the review and evaluation, the Secretary may submit recommendations to the Governor and, subject to § 2–1257 of the State Government Article, the General Assembly on the continued effectiveness of the Program and the level of matching funding that should be provided to participating counties under the Program.
MD. Economic Development Code Ann. §  5-1607 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 5 - Economic Development and Financial Assistance Programs|Subtitle 16 - Make Office Vacancies Extinct Program|Section 5-1607 - Regulations

    The Secretary may adopt regulations to carry out this subtitle.
MD. Economic Development Code Ann. §  6-101 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 1 - Definitions|Section 6-101 - Definitions

    (a)    In this title the following words have the meanings indicated.    (b)    (1)    “Central services” means the performance of central management or administrative functions.        (2)    “Central services” includes:            (i)    general management;            (ii)    accounting;            (iii)    computer tabulating;            (iv)    data processing;            (v)    purchasing;            (vi)    transportation or shipping;            (vii)    advertising;            (viii)    legal services;            (ix)    financial services; and            (x)    research and development.    (c)    “Company headquarters” means a facility where the majority of a business entity’s financial, personnel, legal, and planning functions are handled on a regional or national basis.    (d)    “Full-time position” means a position requiring an employee to work at least 840 hours during at least 24 weeks in a 6-month period.    (e)    “Qualified employee” means an employee filling a qualified position.
MD. Economic Development Code Ann. §  6-201 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 2 - Film Production Activity Tax Exemption|Section 6-201 - Legislative Intent

    The General Assembly intends that the tax exemption under § 11-227 of the Tax - General Article:         (1)    increase the film production activity in the State;        (2)    bring economic benefits to the State; and        (3)    generate increased employment opportunities in the State.
MD. Economic Development Code Ann. §  6-202 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 2 - Film Production Activity Tax Exemption|Section 6-202 - Eligibility and Certification

    To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.
MD. Economic Development Code Ann. §  6-203 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 2 - Film Production Activity Tax Exemption|Section 6-203 - Regulations

    The Department and the Comptroller jointly shall adopt regulations defining a film production activity, tangible personal property, and taxable services used directly in connection with a film production activity under § 11-227 of the Tax - General Article.
MD. Economic Development Code Ann. §  6-302 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 3 - Job Creation Tax Credit|Section 6-302 - Legislative Intent

    The General Assembly intends that the purpose of the job creation tax credit authorized under this subtitle is to increase the number of new jobs in the State by encouraging:         (1)    the expansion of existing private sector enterprises; and        (2)    the establishment or attraction of new private sector enterprises.
MD. Economic Development Code Ann. §  6-304 (2021)
2021 Maryland Statutes|Economic Development|Division I - Secretary of Commerce and Department of Commerce|Title 6 - Economic Development Tax Incentives|Subtitle 3 - Job Creation Tax Credit|Section 6-304 - Amount and Application of Credit

    (a)    (1)    A qualified business entity may claim a tax credit in the amount determined under this section.        (2)    The Department shall certify the amount of the tax credit for which a qualified business entity is eligible under this section.        (3)    The qualified business entity shall submit to the appropriate State units, with the tax return on which the credit is claimed, certification from the Department that the business entity has met the requirements of this subtitle and is eligible for the credit in the amount certified by the Department.    (b)    (1)    Except as provided in this section, the credit earned under this section:            (i)    for qualified employees working in a facility not located in a revitalization area, is $3,000 multiplied by the number of qualified employees employed by the qualified business entity during the credit year; and            (ii)    for qualified employees working in a facility located in a revitalization area, is $5,000 multiplied by the number of qualified employees employed by the qualified business entity during the credit year.        (2)    The credit earned by a qualified business entity under this subtitle may not exceed $1,000,000 for any credit year.        (3)    The total amount of credits certified by the Department for qualified business entities in a taxable year may not exceed $4,000,000.    (c)    (1)    The same credit cannot be applied more than once against different taxes by the same taxpayer.        (2)    If the credit allowed under this subtitle exceeds the total tax otherwise due from a qualified business entity in a taxable year, the qualified business entity may apply the excess as a credit for succeeding taxable years until the earlier of:            (i)    the full amount of the excess is used; or            (ii)    the expiration of the 5th taxable year from the credit year.        (3)    The credit under this subtitle may not be carried back to a preceding taxable year.