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MD

One Maryland Tax Credit

The One Maryland Tax Credit supports businesses that locate or expand in eligible Tier 1 counties and create qualified jobs with significant project costs.

About this program

The One Maryland Tax Credit provides Maryland income tax credits to businesses that locate or expand in a Priority Funding Area in a Tier 1 county and create new qualified jobs. Eligible businesses must submit a notice of intent before incurring eligible costs or creating jobs, invest at least $500,000 in eligible costs, and create at least 10 new full-time qualified positions within 24 months. Maximum credit amounts range up to $1,000,000 for 10 to 24 positions, $2,500,000 for 25 to 49 positions, and $5,000,000 for at least 50 positions.

Eligibility

Businesses locating or expanding in a Priority Funding Area in an eligible Maryland Tier 1 county, creating at least 10 qualified new full-time jobs, and incurring at least $500,000 in eligible costs.

Requirements

  • Business must locate or expand in a Priority Funding Area in a Tier 1 county.
  • Business must notify Maryland Commerce in writing before incurring eligible costs or creating qualifying jobs.
  • Business must create at least 10 new full-time qualified positions within 24 months.