{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-md-certification-20261025","kind":"incentive_program","state_codes":["md"],"subject":"Maryland certification, qualified jobs and conditional renewal","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","fields":{"md_certification_basis":{"value":"Official statute requires Commerce eligibility certification and Comptroller exemption evidence for vendor; application intent alone is not an issued certificate.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"status":{"value":"enacted","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_investment_jobs":{"value":"Within3years after application, at least2million dollars in qualified property in TierIarea or5million elsewhere, plus at least5qualified positions. TierIarea includes designated county or opportunity zone; no facility geography determined.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_qualified_jobs":{"value":"Qualified positions must be filled, indefinite fulltime, newly created at a single location and pay at least150percent of state minimum wage. Positions filled under12months and specified transfers or restructurings without net new state jobs are excluded. No actual jobs established.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_certificate_term":{"value":"Eligibility certificate renewed annually; generally no more10consecutive years. At least250million dollars qualified property investment permits renewal up to20consecutive years, not automatic20year award.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_records_recapture":{"value":"Records of unpaid sales/use tax, qualified positions and investment retained at least3years after certificate termination. Commerce may revoke for false representations or unmet commitments with appeal opportunity; Comptroller may recapture unpaid tax.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"md_property_scope":{"value":"Qualified property includes listed computer/software, cooling/mechanical and electricity management equipment used to establish or operate a qualified center. This is not an exemption for every purchase or proof of facility operation.","source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit."},"actual_benefit":{"value":null,"source_ids":["md-data-center-statute-20261025"],"locator":"TaxGeneral11/239(a)through(f)","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","unknown_reason":"No issued individual certificate or received benefit reviewed."}}}],"sources":{"md-data-center-statute-20261025":{"url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&enactments=false§ion=11-239","title":"Maryland TaxGeneral11/239 data center exemption certification","publisher":"Maryland General Assembly","published_on":null,"date_note":"Current official section checkedOctober25,2026; enactment date not established from undated page.","scope":"Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.","checked_at":"2026-10-25T15:08:25.521673+00:00","sha256":"bb89e12f18538c506cc6481707fc44084fa82e310913b277e46aa950987c32c8","tier":"A","establishes_status":["enacted"]}},"details":[{"id":"incentive-md-certification-20261025","html":"

Maryland certification, qualified jobs and conditional renewal

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit.

Md certification basis
Official statute requires Commerce eligibility certification and Comptroller exemption evidence for vendor; application intent alone is not an issued certificate.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Status
enactedMaryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Md investment jobs
Within3years after application, at least2million dollars in qualified property in TierIarea or5million elsewhere, plus at least5qualified positions. TierIarea includes designated county or opportunity zone; no facility geography determined.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Md qualified jobs
Qualified positions must be filled, indefinite fulltime, newly created at a single location and pay at least150percent of state minimum wage. Positions filled under12months and specified transfers or restructurings without net new state jobs are excluded. No actual jobs established.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Md certificate term
Eligibility certificate renewed annually; generally no more10consecutive years. At least250million dollars qualified property investment permits renewal up to20consecutive years, not automatic20year award.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Md records recapture
Records of unpaid sales/use tax, qualified positions and investment retained at least3years after certificate termination. Commerce may revoke for false representations or unmet commitments with appeal opportunity; Comptroller may recapture unpaid tax.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Md property scope
Qualified property includes listed computer/software, cooling/mechanical and electricity management equipment used to establish or operate a qualified center. This is not an exemption for every purchase or proof of facility operation.Maryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

Actual benefit
Not establishedMaryland General Assembly. Source: Publication date not stated. Checked: October 25, 2026.

Maryland Tax General11/239(a)through(f) reviewed. Referenced TierIcounty geography and minimum wage schedule, individual certificates and outcomes unreviewed. Qualification is not realized investment, jobs or tax benefit. Locator: TaxGeneral11/239(a)through(f).

"}]}