# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-706

(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 Sec. 10-701 of this subtitle is allowed against the total county and State income taxes.

(c)

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

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

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