COMAR 03.04.10.14 — § 14 Continuity if Federal Provisions Repealed or Terminate.

.14 Continuity if Federal Provisions Repealed or Terminate.
If the provisions of §41 of the Internal Revenue Code governing the federal research and development tax credit are repealed or terminate, the provisions of this chapter shall continue to operate as if the provisions of §41 of the Internal Revenue Code remain in effect, and the Maryland research and development tax credit under this chapter shall continue to be available.