Tax Credit

The benefits offered to designated districts include:

Find more in-depth information at https://www.msac.org/programs/arts-entertainment-districts to see if you qualify

  • Property Tax Incentives
    The owner of a manufacturing, commercial, or industrial property is eligible for a local property tax credit based on the difference between the pre- and post-renovation assessments of the property when it has been wholly or partially renovated for use by "qualified residing artists" or "arts and entertainment enterprises."

    The amount and duration of the tax credit, as well as the application process, is determined by the local government. Click here to find district manager contacts via the Maryland Arts Directory to inquire about the incentives available in a particular district.

  • Artist Income Tax Subtraction Modification
    A "qualified residing artist" who lives in Maryland and sells "artistic work" in any of the 25 A&E Districts throughout the State is eligible for the income tax subtraction modification on income derived from their in-district sales (for performing artists, this includes income derived from performances in a district; for all "qualified residing artists", this includes internet sales originating in a district.)

    Eligible artists should submit a Form 502AE with their annual state tax filing to claim the modification. Click here to access Form 502AE. On the website, hover over "Forms," and choose 502AE on the drop down menu under "Individual Tax Forms."

  • Admissions & Amusement Tax Exemption
    Local governments may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge imposed by an "arts and entertainment enterprise" or a "qualifying residing artist" in an A&E District.

    Click here to visit the State Comptroller's Office website to learn more about the Admissions and Amusement tax or to contact the office for additional information.​​

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Arts and Entertainment District Program Contact Information

Maryland State Arts Council
Ms. Pamela Dunne
Program Director – Arts & Entertainment Districts
175 W. Ostend Street, Suite E
Baltimore, Maryland 21230
Phone: (410) 767-6484
Fax: (410) 333-1062
pdunne@msac.org
www.msac.org

Property Tax Credit Inquiries
Mr. Robert Young
Department of Assessments and Taxation
301 West Preston Street, Room 808
Baltimore, Maryland 21201
410-767-1191
ryoung@dat.state.md.us

Mr. Michael Griffin
Department of Assessments and Taxation
301 West Preston Street, Room 808
Baltimore, Maryland 21201
410-767-1249
mgriffin@dat.state.md.us

Admissions & Amusement Tax Inquires
Mr. Daniel Riley
Maryland State Comptroller’s Office
301 West Preston Street
Baltimore, Maryland 21201
410-767-1557
driley@comp.state.md.us

Individual Artist Income Tax Inquiries
Mr. G. Evans Hubbard
Tax Consultant, Legal Services
Revenue Administration Division
Comptroller of Maryland
110 Carroll Street
Annapolis, Maryland 21411
410-260-7982
ghubbard@comp.state.md.us

Mr. Wallace Eddleman
Assistant Director
Legal Services
Revenue Administration Division
Comptroller of Maryland
110 Carroll Street
Annapolis, Maryland 21411
410-260-6621
weddleman@comp.state.md.us