Md. Code Ann., Tax-Gen. § 10-306
Additions to federal taxable income, state adjustments
Effective Feb 15, 2021Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 110, § 1; Acts 1989, c. 178, § 2; Acts 1992, c. 118; Acts 1995, c. 492, § 1, eff. July 1, 1995; Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997; Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2000, c. 526, § 1, eff. Oct. 1, 2000; Acts 2001, c. 364, § 1, eff. July 1, 2001; Acts 2002, c. 533, § 2, eff. July 1, 2002; Acts 2006, c. 394, § 2, eff. July 1, 2006; Acts 2006, c. 394, § 3, eff. July 1, 2006; Acts 2007, c. 5, § 1, eff. March 22, 2007; Acts 2008, c. 139, § 1, eff. July 1, 2008; Acts 2012, c. 66, § 6, eff. April 10, 2012; Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012; Acts 2018, c. 609, § 1, eff. July 1, 2018; Acts 2021, c. 39, § 2, eff. Feb. 15, 2021.State of Maryland
- (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- (c) Repealed by Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012.
- (d) Repealed by Acts 2007, c. 5, § 1, eff. March 22, 2007.
- (e) Repealed.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.
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 110, § 1; Acts 1989, c. 178, § 2; Acts 1992, c. 118; Acts 1995, c. 492, § 1, eff. July 1, 1995; Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997; Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2000, c. 526, § 1, eff. Oct. 1, 2000; Acts 2001, c. 364, § 1, eff. July 1, 2001; Acts 2002, c. 533, § 2, eff. July 1, 2002; Acts 2006, c. 394, § 2, eff. July 1, 2006; Acts 2006, c. 394, § 3, eff. July 1, 2006; Acts 2007, c. 5, § 1, eff. March 22, 2007; Acts 2008, c. 139, § 1, eff. July 1, 2008; Acts 2012, c. 66, § 6, eff. April 10, 2012; Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012; Acts 2018, c. 609, § 1, eff. July 1, 2018; Acts 2021, c. 39, § 2, eff. Feb. 15, 2021.