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15.01.12.00.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.00. Title 15 DEPARTMENT OF AGRICULTURE Subtitle 01 OFFICE OF THE SECRETARY Chapter 12 Food Donation Pilot Program Authority: Tax-General Article §10-741, Annotated Code of Maryland
15.01.12.01.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.01. 01 Purpose.. In cooperation with the Comptroller, this chapter explains the Secretary of Agriculture’s pilot program, for tax years 2017, 2018, and 2019 only, that provides a tax credit against the State income tax for eligible food donations made by a farm located in Anne Arundel, Calvert, Charles, Montgomery, Prince George’s, or St. Mary’s County.
15.01.12.02.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.02. 02 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) “Certified organic produce” means an eligible food donation that is certified under Title 10, Subtitle 14 of the Agriculture Article as an organically produced commodity.2) “Eligible food donation” means fresh farm products for human consumption.. 3) “Qualified farm” means a farm business that is
15.01.12.03.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.03. 03 Income Tax Credit Limitations.. A. Subject to the limitations of this chapter, a qualified farm may claim a credit against State income tax for an eligible food donation in the amount stated on any tax credit certificate issued to a qualified farm by a qualified tax credit certificate administrator.B. The amount of tax credit claimed by a qualified farm is controlled by Tax-General Article, §10-74
15.01.12.04.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.04. 04 Tax Credit Certificate Administrator.. A. General Requirements.. 1) Unless certified by the Secretary, a person or organization may not act as a TCCA. A certified TCCA shall agree in writing with the Secretary to comply with requirements of this chapter.2) A TCCA certified by the Secretary, that receives a donation of an eligible food donation from a qualified farm shall issue the qualified farm a tax
15.01.12.05.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.05. 05 Certification of Tax Credit Certificate Administrator.. An applicant who applies to serve as a Tax Credit Certificate Administrator shall apply to the Secretary on a departmental form and shall have the following qualifications:A. Be a 501c3 nonprofit;. B. Have record-keeping capabilities (information systems) that include the date of the donation, farm name/farmer, type of fresh farm product, and vol
15.01.12.06.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.06. 06 Application Review and Approval.. A. The Secretary shall review each application and certify the most qualified applicants who will best promote the objectives of the Food Donation Pilot Program as described in this chapter.B. Upon approval of an application for certification, the certified applicant shall execute an agreement with the Secretary that describes the duties and responsibilities of a
15.01.12.07.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.07. 07 Penalty.. Upon notice and an opportunity to be heard, for any violation of this chapter, the Secretary may revoke or suspend the authority of any TCCA to issue a tax credit certificate for any qualified farm.
15.01.12.9999.htm Md. R. 44:20 17-238-P17-238/EEMERGENCY ACTION EFFECTIVE 9/8/2017―1/3/2018. 15.01.12.9999. Administrative History Effective date:. Regulations .01―07 adopted as an Emergency provision effective September 8, 2017 (44:20 Md. R. 944).
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