# COMAR Title 09 — Maryland Department of Labor

## Subtitle 37 — Workforce Development and Adult Learning

### Chapter 04 — Tax Credit for Eligible Apprentices

#### Regulation .06 Carryover of Excess Credit.

*COMAR 09.37.04.06*

If the credit allowed to the taxpayer in any taxable year exceeds the total of tax otherwise payable for that taxable year, the business entity may apply the excess as a credit for succeeding taxable years until the full amount of the excess credit is used.