# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 19 — Wineries and Vineyards Capital Expenses Tax Credit

#### Regulation .10 Addition Modifications.

*COMAR 24.05.19.10*

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.