# COMAR Title 14 — Independent Agencies

## Subtitle 26 — Maryland Energy Administration

### Chapter 07 — Maryland Energy Storage Systems Income Tax Credit Program

#### Regulation .08 Unused Credit.

*COMAR 14.26.07.08*

If the credit allowed under this chapter in any taxable year exceeds the State income tax otherwise payable by the individual or corporation for that taxable year, any unused credit may not be claimed for another taxable year.