# COMAR Title 15 — Maryland Department of Agriculture

## Subtitle 01 — Office of the Secretary

### Chapter 12 — Food Donation Program

#### Regulation .03 Income Tax Credit Limitations.

*COMAR 15.01.12.03*

A. Subject to the limitations of this chapter, a qualified farm may claim a credit against State income tax for an eligible food donation in the amount stated on any tax credit certificate issued to a qualified farm by a qualified tax credit certificate administrator (TCCA).

B. The amount of tax credit claimed by a qualified farm is controlled by Tax-General Article, §10-745, Annotated Code of Maryland.

C. Unless increased by the Secretary, the aggregate amount of credits for any taxable year for a qualified farm may not exceed $5,000.