Enterprise Zone Tax Credit
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- Diane Bailey
- 5 years ago
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1 Enterprise Zone Tax Credit Enterprise Zone Benefits The Enterprise Zone and Focus Area tax credits can help businesses reduce their Real Property Tax Bill, Personal Property Tax Bill and Income Tax Bill. This chart offers a quick overview on how your company can save money with EZ tax credits. Who can use the Enterprise Zone? A business is eligible for the Enterprise Zone (EZ) tax credit program if it makes a capital investment in its property (constructs, renovates, or expands an existing facility) or hires at least one new employee in the Enterprise Zone. The Enterprise Zone also has sections called Focus Areas that offer increase benefits to companies. Commercial, Retail, and Industrial projects are eligible. Residential properties are not eligible for any of the Enterprise Zone tax credits. If a property is mixed use, the commercial parcels are eligible. To see if your company is located in the EZ see the map on the back or visit our website: zones Contact: Todd Dolbin tdolbin@baltimoredevelopment.com Scan this QR code with your smart phone for more information Real Property Tax Credits Personal Property Tax Credits Income Tax Credits Enterprise Zone 10 year credit against local real property taxes on the value of a portion of real property improvements. 80 for the years 1 5, 10 annual decline thereafter until 30 in the 10 th and final year. Not Available One or three year credit for wages paid to eligible new employees. The general credit is a one time $1,000 credit per new worker. For economically disadvantaged employees, the credit increases to a total of $6,000 per worker distributed over three years. EZ Focus Area 10 year, 80 credit against local real property taxes on a portion of real property improvements. (Credit does not decline in a focus area) 10 year, 80 credit against local personal property taxes on new investment in personal property within a focus area. One or three year credit for wages paid to new employees. The general credit is a one time $1,500 credit for each new qualified position. For economically disadvantaged employees, the credit increases to a total of $9,000 per worker distributed over three years. 36 South Charles Street, Suite 1600, Baltimore, MD Tel Fax
2 2013
3 Application for State Enterprise Zone Certification in the City of Baltimore!"#$&''(#)&*#+,-#((./*/01#,/-"/*"/ $#,/$$5'0+'/0*2+0./6/(+'/0#$/(#7#4(/8+09,*/0'0#$/:+,/*&; )0/.#*$< Applicant must answers all questions on pages 1-2 (Form A & B) and must fill out either (C) Property Improvements and/or (D) Employment Tax Credits to complete (page 3, 4 or 5). =&((*"/ 9,*/0'0#$/:+,/&.1#,#$*0&*+0-#*">3/$*#+,$+08+0&$$#$*&,)/?@ABCDEFCGEBH< Enterprise Zone Administrator Baltimore Development Corporation 36 South Charles Street, Suite 1600, Baltimore, Maryland I8./*/01#,/./(#7#4(/52+3-#((0/)/#6/&(/**/080+1*"/9,*/0'0#$/:+,/J.1#,#$*0&*+0#,.#)&*#,7-"#)" )0/.#*K$L2+30)+1'&,2#$/(#7#4(/*+0/)/#6/<M//'*"/(/**/0&$' ,*/0'0#$/:+,/)/0*#8#)&*#+,< (A) General Information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pplicant Property: J..0/$$?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR:#'=+./?RRRRRRRRRRRR V&0.?RRRRRRRRRRRRRRRR Y+*? RRRRRRRRRRRRRRRR I8X,+-,5'(/&$/'0+6#./*"/8+((+-#,7? W/)*#+,?RRRRRRRRRRRRRRRRO(+)X: RRRRRRRRRRRRRRRR W*&*/Y/7#$(&*#6/Q#$*0#)*?RRRRRRRR=#*2=+3,)#(Q#$*0#)*?RRRRRRRR W#Z/+8S0+'/0*2?RRRRRRRK&)0/$P$>3&0/8//*LW#Z/+8/;#$*#,743#(.#,7?RRRRRRRK$>3&0/8//*L S&0X#,7J6&#(&4(/?RRRRRRRRK[+8$'&)/$L KS(/&$/)"/)X+,/L Y/&$/?RRRRRRRRRRRRRRRR \-,?RRRRRRRRRRRRRRRR \-,/0+80/&('0+'/0*2 &*43$#,/$$(+)&*#+,K#8.#88/0/,*L?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR T&#(#,7&..0/$$+8'0+'/0*2+-,/0?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR I$*"/43$#,/$$&**"#$(+)&*#+,,+-] ^/$? N+? I82/$5$#,)/-"&*2/&0]RRRRRRRR I$43$#,/$$0/(+)&*#,780+1&,+*"/0'(&)/]^/$?N+? I82/$5&..0/$$+8'0/6#+3$ (+)&*#+,?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR O&(*#1+0/Q/6/(+'1/,*=+0'+0&*#+, S&7 /A
4 (B) Enterprise Zone Applicant Business Information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`$70+-*"? a+-.#.2+3(/&0,&4+3**"/o&(*#1+0/=#*29,*/0'0#$/:+,/s0+70&1]s(/&$/,&1/*"/'/0$+,-"+ 0/8/00/.2+3&,."#$P"/0+07&,#Z&*#+,< RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR O&(*#1+0/Q/6/(+'1/,*=+0'+0&*#+, S&7/b
5 (C) Property Improvements For use by the developer, property owner or company making property improvements to a building located in an Enterprise Zone before (to be filled out prior to beginning capital improvements). S0+c/)*$*&0*.&*/?RRRRRRRRRRRRRRRRRRRRRRS0+c/)*)+1'(/*#+,.&*/?RRRRRRRRRRRRRRRRRRRRRRRRRR S0+c/)*(+)&*#+,?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR!2'/+8)+,$*03)*#+,?KS(/&$/)"/)X+,/L N/-)+,$*03)*#+,? _/"&4#(#*&*#+, O0#/8(2./$)0#4/)&'#*&(#1'0+6/1/,*'(&,$? RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =+$*+843#(.#,7K$Ld(&,.K&)>3#$#*#+,L?eRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =+$*+8#1'0+6/1/,*$8+043#(.#,7K$L&,.(&,.? errrrrrrrrrrrrrrrr errrrrrrrrrrrrrrrrrr KN/-=+,$*L K_/"&4L =+$*+8,/-1&)"#,/02d/>3#'1/,*? errrrrrrrrrrrrrrrrrrr 9$*#1&*/.N314/0+8)+,$*03)*#+,c+4$?RRRRRRRRRRRRRRR =300/,*O3#(.#,7W>3&0/U++*&7/?RRRRRRRRR N/-O3#(.#,7W>3&0/U++*&7/?RRRRRRR Q+2+3'(&,+,&''(2#,78+0*"/O0+-,8#/(.$!&;=0/.#*$]RRRRR^/$RRRRRN+ Q+2+3'(&,*+(+)&*/&,+88#)/+,C$#*/] ^/$f N+ fi82/$5'(/&$/'0+6#.//1'(+21/,*#,8+01&*#+,+,*"/91'(+21/,*!&;=0/.#*$'&0*+8&''(#)&*#+,ks&7/@l< KS(/&$/)"/)XL I&70//&$&)+,.#*#+,+8)/0*#8#)&*#+,*+'0+6#./&((.&*&0/>3#0/.42*"/ 9,*/0'0#$/:+,/J.1#,#$*0&*+0&$0/>3/$*/.< I&70//*+#,8+01,/-43$#,/$$*/,&,*$&**"/'0+'/0*2+8*"/9:/1'(+21/,**&;)0/.#*$ &,./,)+30&7/*"/1*+8#((+3*&,&''(#)&*#+,< W#7,/.?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRQ&*/?RRRRRRRRRRRRRRRRRRRR S+$#*#+,P!#*(/?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR!/(/'"+,/?RRRRRRRRRRRRRRRRRRRU&;?RRRRRRRRRRRRRRRRRRR91&#(?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRR O&(*#1+0/Q/6/(+'1/,*=+0'+0&*#+, S&7/E
6 (D) Employment Tax Credits For companies located in the EZ who would like to receive the Employee Tax Credits available to them for new employees hired over the next ten-years. A new employee is considered to be a net new job created in the State of Maryland in which the employee works at least 35 hours a week and makes at least 150 of the minimum wage). EMPLOYMENT INFORMATION: N314/0+8/1'(+2//$4/8+0/0/(+)&*#,7+0(+)&*#,7#,*"/:+,/?RRRRRRRRRRRRR N314/0+8,/-83((C*#1/c+4$)0/&*/.+0*+4/)0/&*/.42(+)&*#,7*+*"/:+,/?RRRRRRRRRRRRRRRRRRRR N314/0+8,/-'&0*C*#1/c+4$)0/&*/.+0*+4/)0/&*/.420/(+)&*#,7*+*"/:+,/?RRRRRRRRRRRRRRRRRRRRR U9IN[?RRRRRRRRRRRRRRRRR U3((C!#1/&6/0&7/"+30(2-&7/K,+*#,)(3.#,74/,/8#*$L?eRRRRRRRRRRRRRRR S&0*C*#1/&6/0&7/"+30(2-&7/K,+*#,)(3.#,7L4/,/8#*$L?eRRRRRRRRRRRRRRR 9$*#1&*/.N314/0+891'(+2//$(#6#,7#,O&(*#1+0/=#*2?RRRRRRRRRRRRRR KS(/&$/)"/)XL I&70//&$&)+,.#*#+,+8)/0*#8#)&*#+,&,.P+00/C)/0*#8#)&*#+,*+'0+6#./&((.&*&0/>3#0/.42*"/9,*/0'0#$/ :+,/J.1#,#$*0&*+0&$0/>3/$*/.< W#7,/.?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRQ&*/?RRRRRRRRRRRRRRRRRRRRRRRRRRRRR S+$#*#+,P!#*(/?RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR!/(/'"+,/?RRRRRRRRRRRRRRU&;?RRRRRRRRRRRRR91&#(?RRRRRRRRRRRRRRRRRRRRRRRR O&(*#1+0/Q/6/(+'1/,*=+0'+0&*#+, S&7/@
7 Request for State Enterprise Zone Certification in the City of Baltimore A<^+3043$#,/$$1&24//(#7#4(/8+0+*"/0#,)/,*#6/$+88/0/.#,*"/=#*2+8O&(*#1+0/<S(/&$/ )"/)X*"/4+;#82+3&0/#,*/0/$*/.#,0/)/#6#,71+0/#,8+01&*#+,&4+3**"/$/'0+70&1$< =+,*&)*#,8+01&*#+,8+0/&)"'0+70&1#$&($+#,)(3./.< ^/$KW/(/)*&((*"&*&''(2L O0+-,8#/(.$S0+'/0*2!&;=0/.#*?U+0'30)"&$/$+8'0+'/0*#/$/(#7#4(/8+0T&02(&,.g$h+(3,*&02=(/&,3' S0+70&1Kh=SL?J*&;)0/.#*+8HBCFBi+8*"/#,)0/&$/#,=#*2'0+'/0*2*&;/$&**0#43*&4(/*+&(( #1'0+6/1/,*$&8*/0/,*/0#,7*"/h=S1&24/70&,*/.8+0H2/&0$5+0AB2/&0$#8*"/'0+'/0*2#$#,&, 9,*/0'0#$/:+,/<!"/=#*2#$'/01#**/.*+70&,**&;&4&*/1/,*$8+0'&$**&;/$+,*"/'0+'/0*2<=+,*&)*? a#$*+0#)_/$*+0&*#+,&,._/"&4#(#*&*#+,cs0+'/0*2!&;=0/.#*'0+70&1?!"/s0+'/0*2!&;=0/.#*8+0 a#$*+0#)_/$*+0&*#+,&,._/"&4#(#*&*#+,5#$&abc2/&05)+1'0/"/,$#6/*&;'0+70&1*"&*"/('$*"/=#*2#,#*$ 1#$$#+,*+'0/$/06/O&(*#1+0/g$"#$*+0#),/#7"4+0"++.$42/,)+30&7#,7'0+'/0*2+-,/0$#,*"/$/.#$*0#)*$ *+)+1'(/*/$34$*&,*#6/0/"&4#(#*&*#+,'0+c/)*$<!"/'0+70&1X//'$*"/&$$/$$/.*&;+8*"/0/,+6&*/.+0 0/"&4#(#*&*/.'0+'/0*2&**"/$&1/(/6/(&$#*-&$4/8+0/*"/$*&0*+80/,+6&*#+,8+0*"/,/;*AB2/&0$<=0/.#*#$ 8+0ABBi+8*"/*&;&$$/$$1/,*#,)0/&$/.3/*+*"/#1'0+6/1/,*$1&./5&,.#8*"/'0+'/0*2#$)/0*#8#/.42 *"/=+11#$$#+,8+0a#$*+0#)&(&,.J0)"#*/)*30&(S0/$/06&*#+,K=aJSL<!"/O&(*#1+0/=#*2a#$*+0#) _/$*+0&*#+,&,._/"&4#(#*&*#+,!&;=0/.#*'0+70&10/>3#0/$8#0$*3$/+8*"/W*&*/9,*/0'0#$/:+,/!&; O&(*#1+0/j&$d9(/)*0#)?Ojd9g$9)+,+1#)Q/6/(+'1/,*I,)/,*#6/_&*/'0+6#./$4&$/0&*/.#$)+3,*$ 8+09,*/0'0#$/:+,/)/0*#8#/.43$#,/$$/$+83'*+AHi#,2/&0+,/5ABi#,2/&0*-+5&,.Hi#,2/&0$ *"0//*"0+37"8#6/<O3$#,/$$/$13$*/;'&,./1'(+21/,*42AB+01+0/83((C*#1/'+$#*#+,$<_/*&#( /$*&4(#$"1/,*$&0/$'/)#8#)&((2/;)(3./.<!"/0&*/#$./$#7,/.*+'0+6#./&,#,)/,*#6/*+#,8(3/,)/& 43$#,/$$./)#$#+,*+(+)&*/,/-+'/0&*#+,$+0/;'&,.2+30/;#$*#,7+'/0&*#+,$#,Ojd9g$*/00#*+02< \,/+8*"/>3&(#8#/0$8+0*"#$0&*/#$\,(2&''(#/$*+k3&(#82#,7Y+&.KkYL+8)3$*+1/0$$/06/.3,./0 $)"/.3(/jY+0S5-"#)"#$,/-+0#,)0/1/,*&((+&.K&$./*/01#,/.42Oj9L+8&1#,#131+8HBBX-'/0 91'(+2//!0&#,#,7S0+70&1$?91'(+2//!0&#,#,7S0+70&1$?91'(+2O&(*#1+0/5#,*"/T&2+0`$\88#)/ +891'(+21/,*&,.Q/6/(+'1/,*5+88/0$*&#(+0/.43$#,/$$0/$+30)/$5#,)(3.#,7+3*0/&)"&,.0/)03#*1/,*5 &''(#)&,*'0/C$)0//,#,75&$$/$$1/,*&,.*/$*#,75"31&,0/$+30)/$$3''+0*5*0&#,#,770&,*$8+0,/-+0 /;#$*#,7/1'(+2//$5&,.*&;)0/.#*#,8+01&*#+,<=+,*&)*?_+$&(#,.a+-&0.5O3$#,/$$W/06#)/$S0+70&1? b<q+2+3'(&,*+0/)/#6/$'/)#&('0+'/0*2*&;8#,&,)#,780+1*"/=#*2+0w*&*/8+0*"/./6/(+'1/,*] ^/$ N+ O&(*#1+0/Q/6/(+'1/,*=+0'+0&*#+, S&7/H
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