The Maryland legislature is now proposing a bill, SB 8 that will provide tax credits for businesses that voluntarily ban smoking in their establishments. As I read the bill, it appears to be only relevant for the city of Annapolis, but regardless, this is a win-win proposal. What a concept, incent businesses that ban smoking, by offering tax credits and the subesquent effects of implementing the ban could also prove beneficial to the business – better health for the employees and as some studies have indicated, increased revenue.