# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 3. Maryland Taxable Income Calculations for Corporation

#### Section 10-306

(a) In addition to the modification under Sec. 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) Sec. 10-205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex-felon employee credit);

  (2) Sec. 10-205(c) of this title (Reforestation and timber stand modification);

  (3) Sec. 10-205(e) of this title (Net operating loss modification);

  (4) Sec. 10-205(g) of this title (Unlicensed child care facility operating expenses);

  (5) Sec. 10-205(i) of this title (Maryland research and development tax credit); and

  (6) Sec. 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(c) Repealed.

(d) Repealed.

(e) Repealed.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 Sec. 10-726 of this title for research and development expenses for cellulosic ethanol technology.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)