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Maryland Code

7

Income Tax Credits

State of Maryland

10-701Tax credit for tax withheld and estimated tax payments 10-701.1Credit for share of taxes paid by pass-through entities 10-702Tax credit for business entities in enterprise zones 10-703Tax credit for taxes paid to other state 10-703.1Abrogated by Acts 1995, c. 586, § 2, eff. June 30, 2000 10-703.2Tax credit for installment sales of property in other states 10-704Earned income tax credit 10-704.1Tax credit for purchase of Maryland-mined coal 10-704.2Abrogated by Acts 1995, c. 124, § 2, as amended by Acts 1996, c. 10, § 1; Acts 1998, c. 705, § 1, eff. June 30, 2000 10-704.3Abrogated by Acts 1995, c. 492, § 3, as amended by Acts 1996, c. 10, § 1; Acts 1999, c. 598, § 1; Acts 1999, c. 599, § 1; Acts 2000, c. 448, § 1; Acts 2003, c. 454, § 1; Acts 2006, c. 394, § 4; Acts 2007, c. 370, § 4; Acts 2008, c. 391, § 1, eff. June 30, 2009, and abrogated by Acts 1996, c. 626, § 5, as amended by Acts 1998, c. 730, § 1; Acts 2000, c. 448, § 1, effective upon the abrogation of Acts 1995, c. 492 10-704.4Job creation tax credit 10-704.5Certified rehabilitation tax credit 10-704.6Neighborhood and community assistance contributions tax credit 10-704.7Tax credit for employment of qualified individuals with disabilities 10-704.8State tax credits against income taxes 10-704.9Repealed by Acts 2012, c. 568, § 3, eff. July 1, 2012; Acts 2012, c. 569, § 3, eff. July 1, 2012 10-704.10Abrogated by Acts 2006, c. 394, § 7, eff. January 1, 2012 10-705Evidence of entitlement to credit 10-706Taxes credit allowed against county and state income tax computation 10-707Owner-occupied residential real property tax credit 10-708Repealed by Acts 2012, Sp. Sess. c. 2, § 5, eff. June 1, 2012 10-709Tax credit for eligible low income taxpayers 10-710Long-term care insurance tax credit 10-711Abrogated by Acts 2008, c. 571, § 3, eff. July 1, 2013 10-712Repealed by Acts 2006, 1st Sp. Sess., c. 5, § 2, eff. June 23, 2006 10-713Repealed by Acts 2012, c. 568, § 3, eff. July 1, 2012; Acts 2012, c. 569, § 3, eff. July 1, 2012 10-714One Maryland project and start-up costs tax credit 10-715Commuter benefits tax credit 10-716Child and dependent care tax credit 10-717Tuition tax credit 10-718Long-term care insurance premiums tax credit 10-719Repealed by Acts 2022, c. 246, § 3, eff. July 1, 2025 10-720Qualified energy resources tax credit 10-721Research and development tax credit 10-722Green buildings tax credit 10-723Preservation and conservation easements tax credit 10-724Aquaculture oyster float tax credit 10-724.1Repealed by Acts 2022, c. 30, § 1, effective July 1, 2023, and Acts 2022, c. 574, § 1, effective July 1, 2023 10-725Biotechnology investment tax credit 10-726Cellulosic ethanol technology tax credit 10-727Abrogated by Acts 2008, c. 140, § 3, as amended by Acts 2011, c. 566, § 1, eff. July 1, 2018 10-728Repealed by Acts 2012, c. 568, § 3, eff. July 1, 2012; Acts 2012, c. 569, § 3, eff. July 1, 2012 10-729Repealed by Acts 2014, c. 359, § 1, eff. July 1, 2014; Acts 2014, c. 360, § 1, eff. July 1, 2014 10-730Tax credit for qualified film production entities 10-731Abrogated by Acts 2012, c. 3,§ 6, eff. July 1, 2017 10-732Tax credit for security clearance administrative expenses 10-733Abrogated by Acts 2013, c. 390, § 2, as amended by Acts 2018, c. 578, § 1 and Acts 2021, c. 113, § 1, eff. June 30, 2025 10-733.1Tax credit for the purchase of cybersecurity technology or a cybersecurity service from one or more qualified sellers 10-734Tax credit for registration of qualified vehicles 10-734.1Tax credit for registration of qualified vehicles 10-735Abrogated by Acts 2013, c. 659, § 2, as amended by Acts 2018, c. 613, § 1; Acts 2018, c. 614, § 1, eff. July 1, 2021 10-736Tax credit for donations to qualified permanent endowment funds at eligible community foundations 10-737Abrogated by Acts 2016, c. 320, § 2, eff. July 1, 2021 10-738Tax credit for licensed physician serving in a preceptorship program authorized by an accredited medical school 10-739Tax credit for nurse practitioner or licensed physician serving in a preceptorship program approved by the State Board of Nursing 10-739.1Tax credit for nurses serving without compensation as a preceptor in a preceptorship program 10-740Student Loan Debt Relief Tax Credit program 10-741Tax credit for business entities certified under More Jobs for Marylanders Program 10-742Abrogated by Acts 2017, c. 149, § 9, as amended by Acts 2020, c. 643, § 2, eff. June 30, 2025 10-743Repealed by Acts 2021, c. 191, § 2, eff. July 1, 2021 10-744Tax credit for expenses for home accessibility and universal visitability features 10-745Tax credit for eligible food donation or donation of certified organic produce by qualified farm 10-746Tax credit for donated venison 10-747Abrogated by Acts 2018, c. 350, § 6, eff. January 1, 2022 10-748Repealed by Acts 2024, c. 717, § 5, eff. June 1, 2024 10-749Tax credit for a qualified workforce housing project 10-750Tax credit for donations to qualified permanent endowment fund at institution of higher education 10-751Tax credit for qualified child 10-752Tax credit for physician assistant preceptor in a preceptorship program 10-753Tax credit for construction costs and rehabilitation costs for catalytic revitalization projects 10-754Tax credit for seniors 10-755Federal work opportunity credit 10-756Theatrical production activities 10-757Automated external defibrillators purchased for use at restaurant