§ 10–306
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-306 (2026)
Title 10. Income Tax
Subtitle 3. Maryland Taxable Income Calculations for Corporation
§ 10–306LinkCopy Citation
(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Repealed.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Repealed.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Repealed.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.