In this chapter, the following terms have the meanings indicated. Terms Defined. “Business entity” means a sole proprietorship, corporation, business trust, partnership, limited partnership, limited liability company, or other pass-through entity, or other entity doing business in the State. “Cellulosic ethanol technology” means technology that is used to develop cellulosic biomass for conversion to ethanol fuel. “Certificate” means a certificate issued by the Department stating the credit amount approved by the Department. “Comptroller” means the Maryland Comptroller of the Treasury, or the Comptroller's designee. “Credit” means the credit against the State income tax for Maryland qualified research and development expenses equal to the credit amount approved by the Secretary in a certificate. “Credit amount” means the amount in money approved by the Department with respect to a business entity's Maryland qualified research and development expenses and set out in a certificate. “Department” means the Department of Commerce. “Maryland qualified research and development expenses” means qualified research expenses, as defined in 26 U.S.C. §41(b) and 26 CFR §§1.41.0—1.41.8, as amended, which are incorporated by reference, paid or incurred for cellulosic ethanol technology research and development that is conducted in the State. “Research and development” means qualified research as defined in 26 U.S.C. §41(d) and 26 CFR §§1.41.0—1.41.8, as amended, which are incorporated by reference. “Secretary” means the Secretary of the Department, or the Secretary's designee. “State” means the State of Maryland. “Taxable year” means the period for which the taxpayer's State income tax return is filed, which shall be the same as that for which the taxpayer's federal income tax return is filed. “Taxpayer” means an individual, fiduciary, or business entity required to pay an income tax or file an income tax return with the State.