There is a newer version of the Maryland Code
2015 Maryland Code
TAX - GENERAL
Title 10 - INCOME TAX
Subtitle 7 - INCOME TAX CREDITS
- § 10-701 - Income tax withholdings and estimated tax payments made
- § 10-701.1 - For tax paid under § 10-102.1 of this title
- § 10-702 - For wages paid in enterprise zone
- § 10-703 - For tax paid by resident to another state
- § 10-703.1 - Gains from sale or exchange of residence in another state
- § 10-703.2 - Gains from installment sale of property in another state
- § 10-704 - For earned income
- § 10-704.1 - For purchase of Maryland-mined coal
- § 10-704.2 - For clean-fuel vehicle property
- § 10-704.3 - For wages and child care for qualified employment opportunity employees
- § 10-704.4 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article.
- § 10-704.5 - For certified rehabilitation
- § 10-704.6 - For neighborhood and community assistance
- § 10-704.7 - For wages, child care, and transportation for qualified employees with disabilities
- § 10-704.8 - For new job creating businesses
- § 10-704.9, 10-704.10 - For commercial fertilizer costs; for wages paid to qualified ex-felon employee
- § 10-705 - Evidence of entitlement required
- § 10-706 - Effect of credit on county and State income tax computation
- § 10-707 - For residential real estate property tax
- § 10-708 - For a telecommunications business
- § 10-709 - Low income tax credit
- § 10-710 - For long-term care insurance
- § 10-711 - For wages paid under student work-based learning program
- § 10-712 - For public utility companies selling electricity
- § 10-713 - Multijurisdictional electric companies
- § 10-714 - One Maryland Economic Development Tax Credits
- § 10-715 - For providing employee commuter benefits
- § 10-716 - For child care or dependent care
- § 10-717 - For certified classroom teacher or teacher at State, local, or juvenile correctional facility.
- § 10-718 - Eligible long-term care premiums
- § 10-719 - Costs of solar water heating property or photovoltaic property
- § 10-720 - Electricity produced from qualified energy resources
- § 10-721 - Qualified research and development expenses [Section subject to abrogation effective June 30, 2021]
- § 10-722 - Green buildings
- § 10-723 - Preservation and conservation easements
- § 10-724 - For aquaculture oyster floats
- § 10-724.1 - Oyster shell recycling [Section subject to abrogation].
- § 10-725 - Biotechnology investment incentive tax credit.
- § 10-726 - Cellulosic ethanol technology.
- § 10-727 - Bio-heating oil [Section subject to abrogation]
- § 10-728 - Job creation and recovery tax credit
- § 10-729 - Electric vehicle recharging equipment tax credit
- § 10-730 - Film production activity tax credit.
- § 10-731 - Health Enterprise Zones [Section subject to abrogation].
- § 10-732 - Security clearance administrative expenses and construction and equipment costs tax credit
- § 10-733 - Cybersecurity investment incentive tax credit [Section subject to abrogation].
- § 10-734 - Qualified vehicles.
- § 10-735 - Wineries and vineyards [Section subject to abrogation].
- § 10-736 - Donations to qualified permanent endowment funds at eligible community foundations.
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