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 10-703.2 – Gains From Installment Sale of Property in Another State

    (a)    In this section, “installment sale” has the meaning stated in § 453(b) of the Internal Revenue Code.     (b)    A credit against the State income tax in the amount determined under subsection (c) of this section may be claimed by a resident who recognizes income for the current taxable year for federal income tax purposes from an […]

Section 10-704 – For Earned Income

    (a)    (1)    A resident may claim a credit against the State income tax for a taxable year in the amount determined under subsection (b) of this section for earned income.         (2)    A resident may claim a credit against the county income tax for a taxable year in the amount determined under subsection (c) of this section for earned […]

Section 10-704.1 – For Purchase of Maryland-Mined Coal

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Cogenerator” means a qualifying cogenerator or qualifying small power producer as determined by the Federal Energy Regulatory Commission under the Public Utility Regulatory Policies Act of 1978.         (3)    “Electricity supplier” has the meaning stated in § 1–101 of the Public Utilities Article.     (b)    This section does not […]

Section 10-704.4 – Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article

    An individual or a corporation may claim a credit against the income tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.

Section 10-704.5 – For Certified Rehabilitation

    (a)    An individual or corporation may claim a credit against the State income tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.     (b)    An individual or corporation that is not otherwise required to file an income tax return, including a corporation exempt from income tax under § 501(c)(3) of […]

Section 10-704.6 – For Neighborhood and Community Assistance

    An individual or a corporation may claim a credit against the State income tax for neighborhood and community assistance contributions as provided under § 6-404 of the Housing and Community Development Article.

Section 10-704.7 – For Wages, Child Care, and Transportation for Qualified Employees With Disabilities

    (a)    An individual or a corporation may claim a credit against the income tax for:         (1)    wages paid to a qualified employee with a disability; and         (2)    (i)    child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21–309 of the Education Article; or             (ii)    transportation […]

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 10-705 – Evidence of Entitlement Required

    To be allowed a credit under this subtitle, a person shall submit to the Comptroller satisfactory evidence that the person is entitled to the credit.

Section 10-706 – Effect of Credit on County and State Income Tax Computation

    (a)    Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.     (b)    A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.     (c)    (1)    A credit allowed under § 10-704(a)(1) or § 10-709(b)(1) of this subtitle is allowed against the […]

Section 10-707 – For Residential Real Estate Property Tax

    (a)    An individual may claim a credit against the State income tax for a taxable year in the amount specified in subsection (b) of this section for property tax paid in that taxable year for owner-occupied, residential real property that is granted a property tax credit under § 9-317(e), § 9-318(d), or § 9-326 of the […]

Section 10-709 – Low Income Tax Credit

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Applicable poverty income level” means the amount specified in the poverty income standard that corresponds to the number of exemptions which the individual is allowed and claims under § 10–211(b)(1) of this title.         (3)    “Eligible low income taxpayer” means an individual, or an individual and the […]

Section 10-710 – For Long-Term Care Insurance

    (a)    In this section, “long-term care insurance” has the meaning stated in § 18-101 of the Insurance Article.     (b)    (1)    Subject to the limitation under paragraph (2) of this subsection, an employer may claim a tax credit in an amount equal to 5% of the costs incurred by the employer during the taxable year to provide long-term care […]

Section 10-714 – One Maryland Economic Development Tax Credits

    An individual or corporation may claim a credit against the State income tax for One Maryland project costs and start–up costs as provided under Title 6, Subtitle 4 of the Economic Development Article.

Section 10-715 – For Providing Employee Commuter Benefits

    (a)    An individual or corporation may claim a credit against the State income tax for the cost of providing commuter benefits to the business entity’s employees as provided under § 2-901 of the Environment Article.     (b)    An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may apply the credit […]

Section 10-716 – For Child Care or Dependent Care

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Federal child and dependent care credit” means the child and dependent care credit properly claimed by an individual for the taxable year under § 21 of the Internal Revenue Code.         (3)    “Qualifying individual” means a qualifying individual within the meaning of § 21(b) of the Internal […]