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Section 10-701 - Income Tax Withholdings and Estimated Tax Payments Made - An individual may claim a credit against the income tax...
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...
Section 10-702 - For Wages Paid in Enterprise Zone - (a) (1) In this section the following words have the...
Section 10-703 - For Tax Paid by Resident to Another State - (a) In this section, “member” and “pass–through entity” have the...
Section 10-703.2 - Gains From Installment Sale of Property in Another State - (a) In this section, “installment sale” has the meaning stated...
Section 10-704 - For Earned Income - (a) (1) A resident may claim a credit against the...
Section 10-704.1 - For Purchase of Maryland-Mined Coal - (a) (1) In this section the following words have the...
Section 10-704.4 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - An individual or a corporation may claim a credit against...
Section 10-704.5 - For Certified Rehabilitation - (a) An individual or corporation may claim a credit against...
Section 10-704.6 - For Neighborhood and Community Assistance - An individual or a corporation may claim a credit against...
Section 10-704.7 - For Wages, Child Care, and Transportation for Qualified Employees With Disabilities - (a) An individual or a corporation may claim a credit...
Section 10-704.8 - For New Job Creating Businesses - An individual or a corporation may claim a State tax...
Section 10-705 - Evidence of Entitlement Required - To be allowed a credit under this subtitle, a person...
Section 10-706 - Effect of Credit on County and State Income Tax Computation - (a) Except as otherwise provided in this section, a credit...
Section 10-707 - For Residential Real Estate Property Tax - (a) An individual may claim a credit against the State...
Section 10-709 - Low Income Tax Credit - (a) (1) In this section the following words have the...
Section 10-710 - For Long-Term Care Insurance - (a) In this section, “long-term care insurance” has the meaning...
Section 10-714 - One Maryland Economic Development Tax Credits - An individual or corporation may claim a credit against the...
Section 10-715 - For Providing Employee Commuter Benefits - (a) An individual or corporation may claim a credit against...
Section 10-716 - For Child Care or Dependent Care - (a) (1) In this section the following words have the...
Section 10-717 - For Certified Classroom Teacher or Teacher at State, Local, or Juvenile Correctional Facility - (a) An individual who is a classroom teacher or a...
Section 10-718 - Eligible Long-Term Care Premiums - (a) In this section, “eligible long–term care premiums” means eligible...
Section 10-719 - Costs of Energy Storage Systems - (a) (1) In this section the following words have the...
Section 10-720 - Electricity Produced From Qualified Energy Resources - (a) (1) In this section the following words have the...
Section 10-721 - Qualified Research and Development Expenses - (a) (1) In this section the following words have the...
Section 10-722 - Green Buildings - (a) (1) In this section the following words have the...
Section 10-723 - Preservation and Conservation Easements - (a) (1) In this section the following words have the...
Section 10-724 - For Aquaculture Oyster Floats - (a) In this section, “aquaculture oyster float” means a device...
Section 10-724.1 - Oyster Shell Recycling - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 603 AND...
Section 10-725 - Biotechnology Investment Incentive Tax Credit - (a) (1) In this section the following words have the...
Section 10-726 - Cellulosic Ethanol Technology - (a) (1) In this section the following words have the...
Section 10-730 - Film Production Activity Tax Credit - (a) (1) In this section the following words have the...
Section 10-732 - Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit - (a) (1) In this section the following words have the...
Section 10-733 - Innovation Investment Incentive Tax Credit - (a) (1) In this section the following words have the...
Section 10-733.1 - Purchase of Cybersecurity Technology and Cybersecurity Service - (a) (1) In this section the following words have the...
Section 10-734 - Qualified Vehicles - (a) In this section, “qualified vehicle” means a Class F...
Section 10-734.1 - Qualified Vehicle -- Modification and Extension - (a) (1) In this section the following words have the...
Section 10-736 - Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations - (a) (1) In this section the following words have the...
Section 10-738 - Physician Preceptor in a Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-739 - Nurse Practitioner or Licensed Physician in Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-740 - Student Loan Debt Relief Tax Credit - (a) (1) In this section the following words have the...
Section 10-741 - More Jobs for Marylanders Program Tax Credit - (a) (1) In this section the following words have the...
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. - // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 643 OF...
Section 10-744 - Independent Living Tax Credit - (a) (1) In this section the following words have the...
Section 10-745 - Food Donation Program for Qualifying Farms - (a) (1) In this section the following words have the...
Section 10-746 - Hunting and Harvesting of Antlerless Deer - (a) In this section, “qualified expenses” means: (1) expenses incurred...
Section 10-748 - Small Business Relief Tax Credit - (a) (1) In this section the following words have the...
Section 10-749 - Qualified Workforce Housing Project - (a) (1) In this section the following words have the...
Section 10-750 - Donation to a Qualified Permanent Endowment Fund at an Institution of Higher Education - // EFFECTIVE UNTIL DECEMBER 31, 2023 PER CHAPTER 544 OF...
Section 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 40 OF...
Section 10-752 - Tax Credit for Physician Assistant Preceptor in a Preceptorship Program -- Tax Credit Certificate -- Physician Assistant Preceptorship Tax Credit Fund -- Annual Reports - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...
Section 10-753 - Tax Credit for Catalytic Revitalization Projects - (a) In this section, “nonprofit organization” has the meaning stated...