# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-734

(a) In this section, "qualified vehicle" means a Class F (tractor) vehicle described under Sec. 13-923 of the Transportation Article that is titled and registered in the State.

(b) Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.

(c)

  (1) For any taxable year, the credit allowed under this section may not exceed the lesser of:

    (i) $400 for each qualified vehicle; or

    (ii) the State income tax for that taxable year.

  (2) The unused amount of the credit may not be carried over to any other taxable year.

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