Arts and Entertainment District
The Silver Spring Arts and Entertainment District was designated on December 31, 2001 as an Arts and Entertainment District by the State of Maryland. Maryland’s Arts & Entertainment Districts help develop and promote community involvement, tourism and business revitalization through tax-related incentives that attract artists, arts organizations and other creative enterprises.
Silver Spring is now home to over 150 arts and humanities organizations, entertainment venues, attractions, creative enterprises, etc. which attract hundreds of thousands of visitors.
Maryland is one of the first states in the country to develop Arts and Entertainment Districts on a statewide basis. The benefits offered to designated districts include property tax credits for new construction or renovation of certain buildings that create live-work space for artists and/or space for arts and entertainment enterprises, an income tax subtraction modification for income derived from artistic work sold by “qualifying residing artists”, and an exemption from the Admissions and Amusement tax levied by an “arts and entertainment enterprise” or “qualifying residing artist” in a district.
Incentives & Amenities for Artists Who Sell, Work, or Perform in the District
Income Tax Subtraction Modification Program
Qualifying artists who live in Maryland, and who produce or sell work in any District, may be eligible for a Maryland personal income tax subtraction modification.
This modification eliminates state and local income tax on their income from the sale, publication, or production within the District of their artistic work that is written, composed, or executed within the District. This includes income derived from internet, mail order, and catalog sales of artistic work that is shipped from within a District to buyers in another location, if the qualifying artist created that artistic work within the District.
To take advantage of this incentive, qualifying artists must complete Maryland tax forms 502 and 502AE.