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<section article="gtg" article_name="Tax - General" number="10-306" title_number="10" title_name="Income Tax" subtitle_number="3" subtitle_name="Maryland Taxable Income Calculations for Corporation">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>The addition under subsection (a) of this section includes the additions required for an individual under:</text>
    <level label="1">
      <text>§ 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);</text>
    </level>
    <level label="2">
      <text>§ 10–205(c) of this title (Reforestation and timber stand modification);</text>
    </level>
    <level label="3">
      <text>§ 10–205(e) of this title (Net operating loss modification);</text>
    </level>
    <level label="4">
      <text>§ 10–205(g) of this title (Unlicensed child care facility operating expenses);</text>
    </level>
    <level label="5">
      <text>§ 10–205(i) of this title (Maryland research and development tax credit); and</text>
    </level>
    <level label="6">
      <text>§ 10–205(m) of this title (Credit for share of taxes paid by pass–through entities).</text>
    </level>
  </level>
  <level label="c">
    <text>Repealed.</text>
  </level>
  <level label="d">
    <text>Repealed.</text>
  </level>
  <level label="e">
    <text>Repealed.</text>
  </level>
  <level label="f">
    <text>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.</text>
  </level>
</section>
