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14.26.02.00.htm 14.26.02.00. Title 14 INDEPENDENT AGENCIES Subtitle 26 MARYLAND ENERGY ADMINISTRATION Chapter 02 Green Building Tax Credit Program Authority: Tax-General Article, §10-722, Annotated Code of Maryland
14.26.02.01.htm 14.26.02.01. 01 Purpose and Scope.. A. The Maryland Green Building Program encourages building owners, engineers, architects, and developers to construct and operate buildings that are energy efficient, minimize site disturbance, provide high quality indoor environments, conserve water, incorporate recycled and recyclable materials, and incorporate renewable and energy efficient power generation.B. The Program provides tax credits against the State income tax for certain costs for the construct
14.26.02.02.htm 14.26.02.02. 02 Incorporation by Reference.. A. In this chapter, the following documents are incorporated by reference.. B. Documents Incorporated.. 1) ANSI/ASHRAE/IESNA Energy Standard for Buildings Except Low-Rise Residential Buildings I-P Edition (American Society of Heating, Refrigerating and Air-Conditioning Engineers Standard 90.1-1999)2) LEED(tm) Rating System Version 2.0 Including the Project Checklist (Leadership in Energy & Environmental Design, June 2001)3) LEED(tm) for Existing
14.26.02.03.htm 14.26.02.03. 03 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Administration" means the Maryland Energy Administration.. 2) Allowable costs.. a) "Allowable costs" means amounts properly chargeable to a capital account, other than for land, that are paid or incurred on or after July 1, 2001, for construction or rehabilitation; commissioning; interest paid or incurred during the construction or rehabilitation period
14.26.02.04.htm 14.26.02.04. 04 Green Whole Buildings, New Construction: Standards and Methods For Determining Compliance.. A. A green whole building, newly constructed, is a building that:. 1) Uses not more than 65 percent of the energy attributable to a reference building which meets the requirements of applicable energy efficiency standards under ASHRAE 90.1-1999;2) At a minimum, is certified as meeting the requirements to qualify for a rating of "Silver" in either the LEED Rating Syste
14.26.02.05.htm 14.26.02.05. 05 Green Whole Buildings, Rehabilitated: Standards and Methods For Determining Compliance.. A green whole building, rehabilitated, is a building that:. A. Meets the following requirements:. 1) Uses no more than 75 percent of the energy attributable to a reference building which meets the requirements of applicable energy efficiency standards under ASHRAE 90.1-1999;2) At a minimum, is certified as meeting the requirements to qualify for two of the three following
14.26.02.06.htm 14.26.02.06. 06 Green Base Buildings: Standards and Methods For Determining Compliance.. A. A green base building, newly constructed, is a building that uses not more than 65 percent of the energy attributable to a reference building that meets the requirements of applicable energy efficiency standards under ASHRAE 90.1-1999 and complies with one of the following:1) Both of the following:. a) At a minimum is certified as meeting the requirements to qualify for a rating of "Silver" in the
14.26.02.07.htm 14.26.02.07. 07 Green Tenant Space: Standards and Methods for Determining Compliance.. A green tenant space is a building interior that:. A. At a minimum, is certified as meeting the requirements to qualify for a rating of "Silver" in the LEED Rating System for Commercial Interiors Version 2; andB. Is certified as meeting the requirements to qualify for two of the four following credits in the LEED Rating System for Commercial Interiors Version 2:
14.26.02.08.htm 14.26.02.08. 08 Initial Credit Certificate.. A. On application by a taxpayer, the Administration shall issue an initial credit certificate if the taxpayer has made a showing that the taxpayer is likely within a reasonable time to place in service property for which a credit under this chapter is allowed.B. The Administration may require the taxpayer to provide additional information as necessary.. C. In determining the amount of credits, a cost paid or incurred may not be
14.26.02.09.htm 14.26.02.09. 09 Eligibility Certificate.. A. Beginning with the taxable year after December 31, 2002, for each taxable year for which a taxpayer claims a credit, the taxpayer shall obtain an eligibility certificate from an architect or professional engineer who:1) Is licensed to practice in Maryland; and. 2) Has passed the USGBC's LEED Professional Accreditation Exam.. B. If the taxpayer is claiming a tax credit for a building, the eligibility certificate shall, under the seal of the architec
14.26.02.10.htm 14.26.02.10. 10 Filing.. The taxpayer shall file the eligibility certificate and the initial credit certificate with the taxpayer's income tax return.
14.26.02.9999.htm 14.26.02.9999. Administrative History Effective date: March 3, 2003 (30:4 Md. R. 318). Chapter revised effective August 29, 2005 (32:17 Md. R. 1440). Regulation .02B amended effective February 12, 2007 (34:3 Md. R. 300). Regulation .04A amended effective February 12, 2007 (34:3 Md. R. 300). Regulation .05 amended effective February 12, 2007 (34:3 Md. R. 300) ―. Chapter revised as an emergency provision effective October 20, 2011 (38:24 Md. R. 1496) emergency status expired December 31, 2011
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