Maryland Exemption for an Improvement Required for the Health or Medical Condition of a Resident allows individuals who are disabled or have a medical condition to receive an exemption from certain taxes and fees related to their home improvement projects. This exemption applies to the state sales and use tax, the county transfer tax, and the county decoration tax. It is available for individuals who meet the following criteria: • Be a resident of Maryland • Have a disability or medical condition that requires the improvement to their primary home • Have a written statement from a licensed medical professional documenting the need for the improvement • Have a written statement from a licensed contractor or architect that the improvement is necessary for the health or medical condition Types of Maryland Exemption for an Improvement Required for the Health or Medical Condition of a Resident include: • Disabled Access Improvement Exemption: Available to individuals with a disability who require an improvement to their primary home to increase accessibility. • Medical Condition Improvement Exemption: Available to individuals with a medical condition who require an improvement to their primary home to improve their health or medical condition.