Section 9-241 - Tax credit for a business that provides computers to employees for home use.
§ 9-241. Tax credit for a business that provides computers to employees for home use.
(a) In general.- The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.
(b) Amount, duration and qualifications.- A county or municipal corporation may provide, by law, for:
(1) the amount of a property tax credit under this section;
(2) the duration of a property tax credit under this section;
(3) the criteria and qualifications necessary to receive the credit; and
(4) any other provision necessary to carry out this section.
[2002, ch. 460.]