General Description. The tax credits described in the Act are credits against State income taxes under Tax-General Article, §10-704.4, Annotated Code of Maryland, for business entities and under Tax-General Article, §10-704.6, Annotated Code of Maryland, for individuals. Disclaimer of Liability. The Department makes no representation, and accepts no responsibility, as to any tax or other consequences to a taxpayer or any other party, arising out of the approval of a qualified permanent endowment fund, the allocation of credits, or the certification of a donation.