The credit may be taken against corporate income tax or personal income tax for expenses incurred before January 1, 2009.

Sole proprietorships, corporations and pass-through entities, such as partnerships, subchapter S corporations, limited liability companies and business trusts may claim the tax credit.

To Qualify For The Credit:

The business must submit a nutrient management plan and information related to the purchase and use of commercial fertilizer to the Maryland Department of Agriculture.

The business must receive the following certifications from the Maryland Department of Agriculture:

• The business has submitted a nutrient management plan;
• The additional commercial fertilizer costs are necessary to comply with a nutrient management plan; and
• Amount of the tax credit that the business is eligible to claim for the tax year

The business must submit a copy of the certification from the Maryland Department of Agriculture with its income tax return.

For More Information, Contact:

Maryland Department of Agriculture

Office of Resource Conservation

(410)841-5864

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