§ 10–706

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Gen. § 10-706 (2026)

Title 10. Income Tax

Subtitle 7. Income Tax Credits

(a)

Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.

(b)

A credit under § 10–701 of this subtitle is allowed against the total county and State income taxes.

(c)

(1)

A credit allowed under § 10–704(b)(1) or § 10–709(b)(1) of this subtitle is allowed against the State income tax only.

(2)

A credit allowed under § 10–704(b)(2) or § 10–709(b)(2) of this subtitle is allowed against the county income tax only.