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Maryland Preservation & Conservation Easements

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Maryland Preservation & Conservation Easements


Members of a Pass-Through Entity (PTE) may be eligible for a tax credit for an easement conveyed to the Maryland Environmental Trust, the Maryland Agricultural Land Preservation Foundation, or the Maryland Department of Natural Resources to preserve open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic properties. The credit may not be claimed on both Form 500CR and Form 502CR. PTE members claim this credit on Business Income Tax Credit Form 500CR.

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Views: 1400 Created on: Jun 15, 2013
Date updated: Jan 06, 2022
Posted in: States, Maryland

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