Resources for Arts & Entertainment Districts

Maryland’s A&E Districts Legislation

Current Statute

Current Regulations

Current Comptroller Regulations - Income Tax Subtraction Modification 

Referenced Tax Articles

Property Tax Article 9_240

Tax General Article 10-207(v)

Admissions & Amusement Tax General Article 4-104

Incentives Marketing Materials

ITSM Flowchart

A&E Property Tax Incentives graphic

A&E Performing Artist Tax Incentives graphic

A&E Maker Artist Tax Incentives graphic

A&E Admissions and Amusement Tax Incentives graphic