SB 329

Allowing individuals to claim a credit against the State income tax for 50% of the costs incurred during the taxable year to purchase and install certain indoor air quality equipment in a home or commercial building; requiring an individual to obtain a certain eligibility certificate from the Maryland Energy Administration in order to claim the credit; providing that the tax credit may not exceed a certain amount and may not be carried over to any other taxable year; applying the Act to taxable years beginning after December 31, 2020; etc.

Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.