Income Tax - Addition Modifications - Excluded Opportunity Fund Gains, Foreign-Derived Deduction Eligible Income, and Interest
Prohibiting the Governor, on or after July 4, 2025, from nominating a census tract for designation as a qualified opportunity zone; providing an addition modification under the Maryland income tax for the capital gains from certain qualified opportunity funds; providing an addition modification under the Maryland corporate income tax for certain foreign-derived deduction eligible income and the amount of interest paid on loans that secure certain rural property; etc.
Income tax
Investments
BOUNDARIES
GOVERNOR
Interest
Exemptions
Enterprise Zones
Taxes - Income
Revenue and Taxes
Foreign Trade
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