# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-701.1

A member of a pass-through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass-through entity under Sec. 10-102.1 of this title that is attributable to the member's share of the pass-through entity's taxable income, as defined in Sec. 10-102.1(a)(8) of this title.

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