(a) An individual who is a classroom teacher or a teacher at a State or local correctional facility or a juvenile facility listed in § 9–226 of the Human Services Article and who holds a standard professional certificate or an advanced professional certificate may claim a credit against the State income tax for up to $1,500 of tuition paid by the individual during the taxable year for graduate level courses required to maintain certification if the individual:
(1) successfully completes the courses with a grade of B or better;
(2) is employed by a county board of education, a State or local correctional facility, or a juvenile facility listed in § 9–226 of the Human Services Article;
(3) teaches in a public school, a State or local correctional facility, or a juvenile facility listed in § 9–226 of the Human Services Article and receives a satisfactory performance evaluation for that teaching; and
(4) has not been reimbursed by the State or a county for the tuition paid.
(b) (1) If a county, the State or local correctional facility, or a juvenile facility listed in § 9–226 of the Human Services Article partially reimburses an individual for tuition paid, the individual may claim a tax credit allowed under this section for the balance of the tuition not paid by the county or the State.
(2) The credit allowed under this section may not exceed the State income tax for that taxable year, calculated before the application of the credits allowed under this section and §§ 10–701 and 10–701.1 of this subtitle but after the application of the other credits allowable under this subtitle.
(3) The unused amount of the credit for any taxable year may not be carried over to any other taxable year.
Structure Maryland Statutes
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 10-704.5 - For Certified Rehabilitation
Section 10-704.6 - For Neighborhood and Community Assistance
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 10-718 - 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 10-733 - 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 10-744 - 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 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions
Section 10-753 - Tax Credit for Catalytic Revitalization Projects