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Job Creation and Retention Programs​

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This consolidated system is used to submit online applications for three tax incentive programs administered by the Department of Commerce ("Commerce") which encourages job creation and retention.  The three programs are:

• Job Creation Tax Credit (JCTC)
• One Maryland Tax Credit (OneMD)
• More Jobs for Marylanders Incentive Program (MJM)
  

A business must notify Commerce of its intent to seek the particular tax incentive. A business may provide its intent to Commerce using the form called the Notice of Intent. Only new jobs created after notice has been made to Commerce may qualify for the particular tax incentive. 

For JCTC and OneMD, after the business has made its intent to Commerce, the business must request a preliminary determination that its project qualifies for the incentive for JCTC and OneMD.  To be awarded the tax credit, the business must submit a Final Application for JCTC and OneMD when the minimum number of jobs have been filled for 12 months. 

For MJM, after the business has made its intent to Commerce, the business must be enrolled into the 5- or  10-year benefit period. After enrollment, the business must submit an Initial Application followed by a Final Application each year during its 5- or 10-year consecutive benefit period. The Initial Application is submitted to reserve the business's income tax credit against the MJM Income Tax Credit Reserve Fund.  A Final Application is submitted when the jobs have been filled for 12 months and awards the income tax credit. 

A business must submit a Business Profile Form using this application system.  Commerce will review the form and let you know the next steps in the application process, including the program application(s) that the business will need to complete.  Once approved, the new application may be accessed by clicking on your Name under "Profiles" below and the application link will appear on the left side of your Business Profile Form.  If you started or submitted an application, you may access that application by clicking on your Name under "Applications" below.