Code of Maryland Regulations
Chapter 14.26.02 - Green Building Tax Credit Program - Eligibility Certificate

Universal Citation: MD Code Reg Eligibility Certificate

A. Beginning with the taxable year after December 31, 2002, for each taxable year for which a taxpayer claims a credit, the taxpayer shall obtain an eligibility certificate from an architect or professional engineer who:

(1) Is licensed to practice in Maryland; and

(2) Has passed the USGBC's LEED Professional Accreditation Exam.

B. If the taxpayer is claiming a tax credit for a building, the eligibility certificate shall, under the seal of the architect or professional engineer, certify that the property that is the basis for the credit:

(1) Is in service; and

(2) Is a green base building or a green whole building that meets the requirements of this chapter.

C. If the taxpayer is claiming a credit for a qualifying alternate energy source, the eligibility certificate shall certify that the fuel cell, wind turbine, photovoltaic module, or one or more of them, is fully operational.

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