§ 10-306
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/md/tax-general/10-306A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–306.
(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(c)Repealed.
(d)Repealed.
(e)Repealed.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.