§ 10-746

# (a)

In this section, “qualified expenses” means expenses incurred to butcher and process an antlerless deer for human consumption.

# (b)

Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $75 of the qualified expenses incurred by the individual if:

# (1)

the hunting and harvesting of the deer complies with State hunting laws and regulations; and

# (2)

the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.

# (c)

# (1)

For any taxable year, the total amount of credits that an individual may claim under this section may not exceed $300, unless the individual harvested each deer for which the credits are claimed in accordance with a deer management permit.

# (2)

The unused amount of the credit for any taxable year may not be carried over to any other taxable year.

# (d)

An individual who claims the credit under this section shall have the immunity from liability described under § 5–634 of the Courts Article for donated food.

# (e)

On or before January 31 each year, each venison donation program that accepts a donation under this section shall report to the Comptroller the following information for the immediately preceding taxable year:

# (1)

the name and home address of each donor who intended to claim the income tax credit under this section; and

# (2)

the number of deer donated by each donor who intended to claim the income tax credit under this section.