Maryland Code, Tax-General § 10-757

(1) is cleared for market by the federal Food and Drug Administration;

(2) recognizes the presence or absence of ventricular fibrillation or rapid ventricular tachycardia;

(3) determines, without intervention by an operator, whether defibrillation should be performed;

(4) after a determination that defibrillation should be performed, automatically charges; and

(5) operates in a manner that:

(1) is applicable for only one automated external defibrillator purchased for use at a restaurant location in the State with annual gross income of at least $400,000; and

(2) may be claimed only once by an individual or business entity for each restaurant location.

(d)(1) For any taxable year, the credit allowed under this section may not exceed the lesser of:

(2) The unused amount of the credit may not be carried over to any other taxable year.