(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home. (b) A county or municipal corporation may provide, by law, for: (1) the amount of a property tax credit under this section; (2) the duration of a property tax credit under this section; (3) the criteria and qualifications necessary to receive the credit; and (4) any other provision necessary to carry out this section.
Maryland Legal Code