Md. Code, Tax - General § 10-306
This is the official text of Md. Code, Tax - General § 10-306, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–306.
Official statutory text
(a) In addition to the modification under § 10–305 of this subtitle, the amounts under this section are added to the federal taxable income of a corporation to determine Maryland modified income.
(b) The addition under subsection (a) of this section includes the additions required for an individual under:
(1) § 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);
(2) § 10–205(c) of this title (Reforestation and timber stand modification);
(3) § 10–205(e) of this title (Net operating loss modification);
(4) § 10–205(g) of this title (Unlicensed child care facility operating expenses);
(5) § 10–205(i) of this title (Maryland research and development tax credit); and
(6) § 10–205(m) of this title (Credit for share of taxes paid by pass–through entities).
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) The addition under subsection (a) of this section includes the amount of a credit claimed under § 10–726 of this title for research and development expenses for cellulosic ethanol technology.
(b) The addition under subsection (a) of this section includes the additions required for an individual under:
(1) § 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);
(2) § 10–205(c) of this title (Reforestation and timber stand modification);
(3) § 10–205(e) of this title (Net operating loss modification);
(4) § 10–205(g) of this title (Unlicensed child care facility operating expenses);
(5) § 10–205(i) of this title (Maryland research and development tax credit); and
(6) § 10–205(m) of this title (Credit for share of taxes paid by pass–through entities).
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) The addition under subsection (a) of this section includes the amount of a credit claimed under § 10–726 of this title for research and development expenses for cellulosic ethanol technology.
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