 |
Unannotated Code of Maryland (Last Updated: May 16, 2014) |
 |
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] |
| § 10-721. Qualified research and development expenses (Abrogation of section 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] |
| § 10-724.1. Oyster shell recycling(Abrogation of section effective June 30, 2018.) |
| § 10-725. Biotechnology investment incentive tax credit. |
| § 10-726. Cellulosic ethanol technology. |
| § 10-727. Bio-heating oil[Section subject to abrogation] |
| § 10-727. Bio-heating oil(Abrogation of section effective June 30, 2018.) |
| § 10-728. Job creation and recovery tax credit |
| § 10-729. Electric vehicle recharging equipment tax credit |
| § 10-730. Film production activity tax credit [Section subject to abrogation] |
| § 10-730. Film production activity tax credit(Abrogation of section effective July 1, 2016.) |
| § 10-731. Health Enterprise Zones [Section subject to abrogation] |
| § 10-731. Health Enterprise Zones(Abrogation of section effective June 30, 2016.) |
| § 10-732. Security clearance administrative expenses and construction and equipment costs tax credit |
| § 10-733. Cybersecurity investment incentive tax credit [Section subject to abrogation] |
| § 10-733. Cybersecurity investment incentive tax credit.(Abrogation of section effective June 30, 2019.) |
| § 10-734. Qualified vehicles. |
| § 10-735. Wineries and vineyards [Section subject to abrogation] |
| § 10-735. Wineries and vineyards. (Abrogation of section effective June 30, 2018.) |