# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 12 — Cellulosic Ethanol Technology Research and Development Tax Credit

#### Regulation .15 Addition Modifications.

*COMAR 24.05.12.15*

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

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