Section 6-302 - Legislative intent.
§ 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.
[An. Code 1957, art. 83A, § 5-1102(a); 2008, ch. 306, § 2.]