Md. Code, Tax - General § 10-306

in effect

(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 (c) Repealed. (d) Repealed. (e) Repealed.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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-306&enactments=falseFetched: 10/17/2026