# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 06 — Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit

#### Regulation .10 Addition Modifications.

*COMAR 24.05.06.10*

A. Individuals. To the extent an individual is allowed a credit on the State individual income tax return, the amount of the credit claimed shall be added to federal adjusted gross income to calculate the individual's State adjusted gross income.

B. Corporations. To the extent that a corporation is allowed a credit on its State income tax return, the amount of the credit claimed shall be added to federal taxable income to calculate the corporation's State modified income.