COMAR 03.04.10.12 — § 12 Addition Modifications.

.12 Addition Modifications.
A.
Individuals. To the extent an individual is allowed a credit on the Maryland individual income tax return under
Regulation .05 of this chapter
, the amount of the credit claimed shall be added to federal adjusted gross income to calculate the individual's Maryland adjusted gross income.
B.
Corporations. To the extent a corporation is allowed a credit on its Maryland income tax return under
Regulation .05 of this chapter
, the amount of the credit claimed shall be added to federal taxable income to calculate the corporation's Maryland modified income.