Section 10-704.8 – For New Job Creating Businesses
An individual or a corporation may claim a State tax credit against the income tax as provided under § 9-230 of the Tax – Property Article.
Section 10-601 – Computation of State Income Tax — in General
Except as provided in § 10–105(d) of this title and except as otherwise provided in this subtitle, a person shall compute the State income tax by applying the tax rates in § 10–105 of this title to Maryland taxable income.
Section 10-602 – Computation of State Income Tax — From Income Tax Tables
An individual shall compute the tax for a taxable year from the tax tables if the individual has Maryland taxable income equal to or less than the maximum amount provided for in the tax tables.
Section 10-603 – Computation of State Income Tax — in Year of Rate Change
Unless an act that changes the State income tax rate provides otherwise, if the rate changes on a date other than the 1st day of the taxable year of a person, the person shall compute State income tax using the tax rate that applies to each part of the year.
Section 10-604 – Computation of County Income Tax
Except as otherwise provided in this subtitle, an individual shall compute the county income tax by applying the county tax rate in § 10-106 of this title to Maryland taxable income.
Section 10-701 – Income Tax Withholdings and Estimated Tax Payments Made
An individual may claim a credit against the income tax for a taxable year for income tax withheld and estimated tax payments made for the year under Subtitle 9 of this title.
Section 10-701.1 – For Tax Paid Under 10-102.1 of This Title
A member of a pass–through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass–through entity under § 10–102.1 of this title that is attributable to the member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.
Section 10-702 – For Wages Paid in Enterprise Zone
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Business entity” means: 1. a person conducting or operating a trade or business; or 2. an organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code. (ii) “Business entity” does not include a person owning, operating, developing, constructing, or rehabilitating property intended […]
Section 10-703 – For Tax Paid by Resident to Another State
(a) In this section, “member” and “pass–through entity” have the meanings stated in § 10–102.1 of this title. (b) Except as provided in subsection (c) of this section, a resident may claim a credit against the income tax for a taxable year in the amount determined under subsection (d) of this section for State tax on income […]
Section 10-213 – Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program
The subtraction modifications for volunteer police, fire, rescue, and emergency medical services personnel under § 10-208(i-1) and (l) of this subtitle shall be known as the Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program.