Maryland Statutes
Subtitle 7 - Income Tax Credits
Section 10-701.1 - For Tax Paid Under 10-102.1 of This Title

A member of a pass–through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass–through entity under § 10–102.1 of this title that is attributable to the member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.

Structure Maryland Statutes

Maryland Statutes

Tax - General

Title 10 - Income Tax

Subtitle 7 - Income Tax Credits

Section 10-701 - Income Tax Withholdings and Estimated Tax Payments Made

Section 10-701.1 - For Tax Paid Under 10-102.1 of This Title

Section 10-702 - For Wages Paid in Enterprise Zone

Section 10-703 - For Tax Paid by Resident to Another State

Section 10-703.2 - Gains From Installment Sale of Property in Another State

Section 10-704 - For Earned Income

Section 10-704.1 - For Purchase of Maryland-Mined Coal

Section 10-704.4 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

Section 10-704.5 - For Certified Rehabilitation

Section 10-704.6 - For Neighborhood and Community Assistance

Section 10-704.7 - For Wages, Child Care, and Transportation for Qualified Employees With Disabilities

Section 10-704.8 - For New Job Creating Businesses

Section 10-705 - Evidence of Entitlement Required

Section 10-706 - Effect of Credit on County and State Income Tax Computation

Section 10-707 - For Residential Real Estate Property Tax

Section 10-709 - Low Income Tax Credit

Section 10-710 - For Long-Term Care Insurance

Section 10-714 - One Maryland Economic Development Tax Credits

Section 10-715 - For Providing Employee Commuter Benefits

Section 10-716 - For Child Care or Dependent Care

Section 10-717 - For Certified Classroom Teacher or Teacher at State, Local, or Juvenile Correctional Facility

Section 10-718 - Eligible Long-Term Care Premiums

Section 10-719 - Costs of Energy Storage Systems

Section 10-720 - Electricity Produced From Qualified Energy Resources

Section 10-721 - Qualified Research and Development Expenses

Section 10-722 - Green Buildings

Section 10-723 - Preservation and Conservation Easements

Section 10-724 - For Aquaculture Oyster Floats

Section 10-724.1 - Oyster Shell Recycling

Section 10-725 - Biotechnology Investment Incentive Tax Credit

Section 10-726 - Cellulosic Ethanol Technology

Section 10-730 - Film Production Activity Tax Credit

Section 10-732 - Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit

Section 10-733 - Innovation Investment Incentive Tax Credit

Section 10-733.1 - Purchase of Cybersecurity Technology and Cybersecurity Service

Section 10-734 - Qualified Vehicles

Section 10-734.1 - Qualified Vehicle -- Modification and Extension

Section 10-736 - Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations

Section 10-738 - Physician Preceptor in a Preceptorship Program

Section 10-739 - Nurse Practitioner or Licensed Physician in Preceptorship Program

Section 10-740 - Student Loan Debt Relief Tax Credit

Section 10-741 - More Jobs for Marylanders Program Tax Credit

Section 10-742 - Tax Credit for State Income Tax Paid by Qualified Business Entity During First Year to Eligible Apprentice Under More Jobs for Marylanders Program.

Section 10-744 - Independent Living Tax Credit

Section 10-745 - Food Donation Program for Qualifying Farms

Section 10-746 - Hunting and Harvesting of Antlerless Deer

Section 10-748 - Small Business Relief Tax Credit

Section 10-749 - Qualified Workforce Housing Project

Section 10-750 - Donation to a Qualified Permanent Endowment Fund at an Institution of Higher Education

Section 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions

Section 10-752 - Tax Credit for Physician Assistant Preceptor in a Preceptorship Program -- Tax Credit Certificate -- Physician Assistant Preceptorship Tax Credit Fund -- Annual Reports

Section 10-753 - Tax Credit for Catalytic Revitalization Projects