Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 10-306

§ 10-306

Official textmgaleg.maryland.gov12 subsections

# (a)

In addition to the modification under § 10–305 of this subtitle, the amounts under this section are added to the federal taxable income of a corporation to determine Maryland modified income.

# (b)

The addition under subsection (a) of this section includes the additions required for an individual under:

# (1)

§ 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);

# (2)

§ 10–205(c) of this title (Reforestation and timber stand modification);

# (3)

§ 10–205(e) of this title (Net operating loss modification);

# (4)

§ 10–205(g) of this title (Unlicensed child care facility operating expenses);

# (5)

§ 10–205(i) of this title (Maryland research and development tax credit); and

# (6)

§ 10–205(m) of this title (Credit for share of taxes paid by pass–through entities).

# (c)

Repealed.

# (d)

Repealed.

# (e)

Repealed.

# (f)

The addition under subsection (a) of this section includes the amount of a credit claimed under § 10–726 of this title for research and development expenses for cellulosic ethanol technology.

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