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Maryland Code, Tax-General § 10-306

Current as of January 01, 2025 | Updated by Findlaw Staff

(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(c) Repealed by Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012.

(d) Repealed by Acts 2007, c. 5, § 1, eff. March 22, 2007.

(e) Repealed.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.

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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-306 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-306/

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