Sec. 03.04.15.01. Definition

A. In this chapter, the following term has the meaning indicated.

B. Term Defined. “Business tax credit” means:

(1) Bio-Heating Oil Tax Credit;

(2) Biotechnology Investment Incentive Tax Credit;

(3) Businesses That Create New Jobs Tax Credit;

(4) Cellulosic Ethanol Technology Research and Development Tax Credit;

(5) Clean Energy Incentive Tax Credit;

(6) Community Investment Tax Credit;

(7) Commuter Tax Credit;

(8) Health Enterprise Zone Hiring Credit;

(9) Electric Vehicle Recharging Equipment Tax Credit;

(10) Employer-Provided Long-Term Care Insurance Tax Credit;

(11) Employment Opportunity Tax Credit;

(12) Enterprise Zone Tax Credit;

(13) Green Building Tax Credit;

(14) Job Creation Tax Credit;

(15) Long-Term Employment of Qualified Ex-Felons Tax Credit;

(16) Maryland Disability Employment Tax Credit;

(17) Maryland Employer Security Clearance Costs Tax Credit;

(18) Maryland Film Production Activity Tax Credit;

(19) Maryland-Mined Coal Tax Credit;

(20) One Maryland Economic Development Tax Credit;

(21) Oyster Shell Recycling Tax Credit;

(22) Research and Development Tax Credit;

(23) Sustainable Communities Tax Credit;

(24) Wineries and Vineyards Tax Credit; and

(25) Work-Based Learning Program Credit.