A member of a pass-through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass-through entity under § 10-102.1 of this title that is attributable to the member's share of the pass-through entity's taxable income, as defined in § 10-102.1(a)(8) of this title.

Added by Acts 1991, c. 86. Amended by Acts 1992, c. 536; Acts 2005, c. 25, § 12, eff. April 12, 2005; Acts 2005, c. 444, § 2, eff. July 1, 2005; Acts 2020, c. 641, § 1, eff. July 1, 2020; Acts 2021, c. 39, § 2, eff. Feb. 15, 2021.