Small Business Relief Tax Credit

Small Business Relief Tax Credit was Maryland Department of Commerce's employer tax-credit route for small businesses that provided paid sick and safe leave under the Maryland Healthy Working Families Act. It sat inside the state's business incentive toolkit rather than the grant portfolio, and Commerce is no longer accepting applications. The program is closed with no reopening date announced. The credit could reach $500 per employee or $7,000 per business. Eligibility was limited to small employers with 14 or fewer employees, and the covered employees had to earn no more than 250 percent of the federal poverty guideline. The route was available to Maryland operating businesses, but it was not open to nonprofits or individuals and it did not require a prototype, research plan, or matching funds. Its practical purpose was compliance support rather than venture formation. Employers that already carried the cost of sick and safe leave could recover part of that expense through a tax filing, which makes the credit more of a wage-policy offset than a growth grant. With the route closed, it now matters mainly as a former Maryland relief mechanism for very small employers.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.