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Statutes Text

Article - Tax - General




§10–306.

    (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); and

        (5)    § 10–205(i) of this title (Maryland research and development tax credit).

    (c)    Repealed.

    (d)    Repealed.

    (e)    Repealed.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.



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