# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-704.5

(a) An individual or corporation may claim a credit against the State income tax for a certified rehabilitation as provided under Sec. 5A-303 of the State Finance and Procurement Article.

(b) An individual or corporation that is not otherwise required to file an income tax return, including a corporation exempt from income tax under Sec. 501(c)(3) of the Internal Revenue Code:

  (1) may file a return to claim a refund of the credit under this section; and

  (2) shall file a return if the individual or corporation is subject to the recapture of the credit under this section as provided under Sec. 5A-303 of the State Finance and Procurement Article.

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