(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 (c) Repealed. (d) Repealed. (e) Repealed.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.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.