# COMAR Title 13B — Maryland Higher Education Commission

## Subtitle 08 — Financial Aid

### Chapter 17 — Student Loan Debt Relief Tax Credit

#### Regulation .01 Purpose.

*COMAR 13B.08.17.01*

The purpose of the Student Loan Debt Relief Tax Credit is to assist students who have incurred a certain amount of undergraduate loan debt, graduate loan debt, or both, by providing a tax credit on their Maryland State income tax pursuant to Tax-General Article, §10-740, Annotated Code of Maryland.