Maryland Statutes
Part II - Maryland Modified Income
Section 10-306 - Additions to Federal Taxable Income -- State Adjustments

(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    (c)    Repealed.
    (d)    Repealed.
    (e)    Repealed.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.

Structure Maryland Statutes