# COMAR Title 13A — State Board of Education

## Subtitle 11 — Programs for Adults With Disabilities

### Chapter 02 — Maryland Disability Employment Tax Credit

#### Regulation .05 Calculation and Carryover of Credit.

*COMAR 13A.11.02.05*

The calculation and carryover of the credit is governed by regulations promulgated by the Comptroller, the Department of Assessments and Taxation, and the Insurance Commissioner.