A&E District Resources
A&E District Resources
Maryland’s A&E Legislation
Incentives Available Within Maryland’s A&E Districts
Property Tax Incentives
The owner of a manufacturing, commercial, or industrial property is eligible for a local property tax credit based on the difference between the pre- and post-renovation assessments of the property when it has been wholly or partially renovated for use by "qualified residing artists" or "arts and entertainment enterprises."
The amount and duration of the tax credit, as well as the application process, is determined by the local government. Contact a district manager or the A&E Districts Program Director with questions about the incentives available in a particular district.
Artist Income Tax Subtraction Modification
A "qualified residing artist" who lives in Maryland and sells "artistic work" in any of the 25 A&E Districts throughout the State is eligible for the income tax subtraction modification on income derived from their in-district sales (for performing artists, this includes income derived from performances in a district; for all "qualified residing artists", this includes internet sales originating in a district.)
Eligible artists should submit a form 502AE with their annual state tax filing to claim the modification. The Comptroller's site has been redesigned. The link still works, you'll just need to hover over "Forms," and choose 502AE on the drop down menu under "Individual Tax Forms."
Admissions & Amusement Tax Exemption
Local governments may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge imposed by an "arts and entertainment enterprise" or a "qualifying residing artist" in an A&E District.
“Artistic work” means an original and creative work that:
is created, written, composed, or executed; and
falls into one of the following categories
(i) a book or other writing;
(ii) a play or performance of a play;
(iii) a musical composition or the performance of a musical composition;
(iv) a painting or other picture;
(v) a sculpture;
(vi) traditional or fine crafts;
(vii) the creation of a film or the acting within a film;
(viii) the creation of a dance or the performance of a dance;
(ix) the creation of original jewelry, clothing, or design; or
(x) any other product generated as a result of a work listed in items (i) through (ix) of this paragraph.
“Arts and entertainment enterprise” means a for–profit or nonprofit entity dedicated to visual or performing arts.
“Qualifying residing artist” means an individual who:
owns or rents residential real property in the State;
conducts a business in any arts and entertainment district; and
derives income from the sale or performance within any arts and entertainment district of an artistic work that the individual wrote, composed, or executed, either alone or with others, in any arts and entertainment district.
Maryland A&E Districts Reports
Resources For Artists
Maryland Artist Registry & Marketplace - showcase your work on MSAC’s website and link from our site to where you sell your work or book performances
MSAC Resource Bulletin for Artists - find local, regional, national, and international opportunities for artists updated weekly
Maryland Individual Artist Awards - merit-based awards with grants of $1,000-$6,000 to honor and celebrate the work of artists in our state
Local Arts Councils - visit your local arts council to find what opportunities they offer for individual artists
Resources for Businesses
Maryland Business Express - search the clearinghouse of all State of Maryland resources for businesses
Maryland Incentive Programs - browse Maryland's financial incentive programs
Department of Commerce Resources - find resources to help start and grow your business
University of Maryland Small Business Development Center - free and low-cost training and funding strategy resources
Resources for Communities
Funding and Support Programs for Maryland Communities - learn about resources available from the Department of Housing and Community Development