# COMAR Title 09 — Maryland Department of Labor

## Subtitle 37 — Workforce Development and Adult Learning

### Chapter 04 — Tax Credit for Eligible Apprentices

#### Regulation .02 Credit Allowed.

*COMAR 09.37.04.02*

Subject to the limitations set forth in Tax-General Article, §10-742(c), Annotated Code of Maryland, a taxpayer may claim a credit against the State income tax in an amount equal to the amount stated in the tax credit certificate issued by the Department.