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.