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ADVANCING THE ARTS ACROSS MARYLAND

A&E District Resources

A&E District Resources

A&E District Resources

A&E District Manager Contact Information

Maryland’s A&E Legislation

Referenced Articles:

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.

  • 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.  

    Please visit the State Comptroller's Office website or contact the office for additional information.​​

Definitions

  • “Artistic work” means an original and creative work that:

    1. is created, written, composed, or executed; and

    2. 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:

    1. owns or rents residential real property in the State;

    2. conducts a business in any arts and entertainment district; and

    3. 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.

A&E Districts Economic Impact Reports

FY2016 Economic Impact Analysis

FY2014 Economic Impact Analysis

FY2013 Economic Impact Analysis

FY2012 Economic Impact Analysis

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

Greater Baltimore Cultural Alliance’s Baker Artist Portfolios and Awards and Ruby’s Project Grants for Baltimore-area artists

Local Arts Councils - visit your local arts council to find what opportunities they offer for individual artists

Resources for Businesses

Financial Incentives for Businesses - browse state financial incentive programs

State Business Resources - find state resources to help start and grow your business

Resources for Communities

Funding and Support Programs for Maryland Communities - learn about resources available from the Department of Housing and Community Development

Downloadable Materials: