Code of Maryland Regulations
Title 14 - INDEPENDENT AGENCIES
Subtitle 26 - MARYLAND ENERGY ADMINISTRATION
Chapter 14.26.02 - Green Building Tax Credit Program
Section 14.26.02.03 - Definitions
Universal Citation: MD Code Reg 14.26.02.03
Current through Register Vol. 50, No. 25, December 15, 2023
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Administration" means the Maryland
Energy Administration.
(2)
Allowable costs.
(a) "Allowable costs" means
amounts properly chargeable to a capital account, other than for land, that are
paid or incurred on or after July 1, 2001, for construction or rehabilitation;
commissioning; interest paid or incurred during the construction or
rehabilitation period; architectural, engineering, and other professional fees
allocable to construction or rehabilitation; closing costs for construction,
rehabilitation, or mortgage loans; recording taxes and filing fees incurred
with respect to construction or rehabilitation; energy management systems; and
finishes and furnishings consistent with the regulations adopted by the
Administration under this section, lighting, plumbing, electrical wiring, and
ventilation.
(b) "Allowable costs"
does not include the cost of telephone systems and computers, other than
electrical wiring costs; legal fees allocable to construction or
rehabilitation; site costs, including temporary electric wiring, scaffolding,
demolition costs, and fencing and security facilities; finishes or furnishings
that are not consistent with this chapter; or the cost of purchasing or
installing fuel cells, wind turbines, or photovoltaic modules.
(3) "Applicable energy efficiency
standards" means ANSI/ASHRAE/IESNA Energy Standard for Buildings Except
Low-Rise Residential Buildings, 1-P Edition (American Society of Heating,
Refrigerating and Air-Conditioning Engineers Standard 90.1-1999).
(4) "Base building" means all areas of a
building not intended for occupancy by a tenant or owner, including the
structural components of the building, exterior walls, floors, windows, roofs,
foundations, chimneys and stacks, parking areas, mechanical rooms and
mechanical systems, owner-controlled or owner-operated service spaces,
sidewalks, main lobby, shafts, vertical transportation mechanisms, stairways,
and corridors.
(5) "Commissioning"
means:
(a) The testing and fine-tuning of
heating, ventilating, and air-conditioning systems and other systems to assure
proper functioning and adherence to design criteria;
(b) The preparation of system operation
manuals; and
(c) The instruction of
maintenance personnel.
(6) "Credit allowance year" means the later
of:
(a) The taxable year during which:
(i) The property, construction, completion,
or rehabilitation on which the credit allowed under this chapter is based is
originally placed in service; or
(ii) A fuel cell, wind turbine, or
photovoltaic module constitutes a qualifying alternate energy source and is
fully operational; or
(b) The earliest taxable year for which the
credit may be claimed according to the initial credit certificate.
(7) "Eligible building" means a
building in Maryland that:
(a) Complies with
one of the following:
(i) Is used primarily
for nonresidential purposes if the building contains at least 20,000 square
feet of interior space;
(ii) Is a
residential multifamily building with at least 12 dwelling units that contains
at least 20,000 square feet of interior space; or
(iii) Is a combination of the buildings
described in §B(7) of this regulation;
(b) In the case of a newly constructed
building for which a certificate of occupancy was not issued before July 1,
2001:
(i) Is located on a qualified
brownfields site, as defined under Article 83A, §
5-1401, Annotated
Code of Maryland; or
(ii) Is
located in a priority funding area under State Finance and Procurement Article,
§ 5-7 B-02, Annotated Code of Maryland, and is not located on wetlands
whose alteration requires a permit under Section 404 of the Federal Clean Water
Act, 33 U.S.C. § 1344; and
(c) In the case of a rehabilitation of a
building:
(i) Is located in a priority funding
area under State Finance and Procurement Article, § 5-7 B-02, Annotated
Code of Maryland or on a qualified brownfields site as defined under Article
83A, §
5-1401, Annotated
Code of Maryland; or
(ii) Is not an
increase of more than 25 percent in the square footage of the
building.
(8)
"Green base building" means a base building that is part of an eligible
building and meets the requirements of this chapter.
(9) "Green tenant space" means tenant space
in a building if a building is an eligible building and the tenant space meets
the requirements of this chapter.
(10) "Green whole building" means a building
for which the base building is a green base building and all tenant space is
green tenant space.
(11) "LEED"
means Leadership in Energy and Environmental Design.
(12) "Qualifying alternate energy sources"
means building integrated and nonbuilding-integrated photovoltaic modules, wind
turbines, and fuel cells installed to serve the base building or tenant space
that:
(a) Have the capability to monitor
their actual power output;
(b) Are
fully commissioned upon installation, and annually thereafter, to ensure that
the systems meet their design specifications; and
(c) In the case of wind turbines, meet any
applicable noise ordinances.
(13) "Tenant improvements" means improvements
necessary or appropriate to support or conduct the business of a tenant or
occupying owner.
(14) "Tenant
space" means the portion of a building intended for occupancy by a tenant or
occupying owner.
(15) "USGBC" means
the United States Green Building Council.
Disclaimer: These regulations may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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