Enterprise Zone
If you are a qualified “Health Enterprise Zone (HEZ) Practitioner,” you may be able to claim a credit against your State tax liability for income that you earned for practicing health care in a HEZ. To apply for certification, you must be a health care practitioner who is licensed or certified under the Maryland Health Occupations Article, and who provides:
1. Primary care, including obstetrics, gynecological services, pediatric services, or geriatric services;
2. Behavioral health services, including mental health or alcohol and substance abuse services; or
3. Dental services.
To be eligible to claim this tax credit, you must:
1. Be a HEZ practitioner who practices health care in a HEZ;
2. Demonstrate competency in cultural, linguistic, and health literacy in a manner determined by the Maryland Department of Health and Mental Hygiene (DHMH);
3. Accept and provide care for patients enrolled in the Maryland Medical Assistance Program and for uninsured patients; and
4. Meet any other criteria required by DHMH to be certified for this credit
Eligibility for this tax credit is limited to funds budgeted. Applicants seeking certification will be approved on a first-come, first-served basis. To become certified, the HEZ practitioner may apply to the non-profit community organization or local government approved by DHMH. Go to DHMH website at: dhmh.maryland.gov for more information.