Md. Code Ann., Tax-Gen. § 10-706
Taxes credit allowed against county and state income tax computation
Effective Jun 1, 2026Added by Acts 1996, c. 10, § 1, eff. April 9, 1996. Amended by Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 5, § 1, eff. July 1, 1998; Acts 1998, c. 21, § 9, eff. April 14, 1998; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999; Acts 2026, c. 153, § 1, eff. April 14, 2026; Acts 2026, c. 203, § 1, eff. June 1, 2026; Acts 2026, c. 204, § 1, eff. June 1, 2026.State of Maryland
- (a) Except as otherwise provided in this section, a credit allowed under this subtitle is allowed against the State income tax only.
- (b) A credit under § 10-701 of this subtitle is allowed against the total county and State income taxes.
(c)
- (1) A credit allowed under § 10-704(b)(1) or § 10-709(b)(1) of this subtitle is allowed against the State income tax only.
- (2) A credit allowed under § 10-704(b)(2) or § 10-709(b)(2) of this subtitle is allowed against the county income tax only.
Added by Acts 1996, c. 10, § 1, eff. April 9, 1996. Amended by Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 5, § 1, eff. July 1, 1998; Acts 1998, c. 21, § 9, eff. April 14, 1998; Acts 1998, c. 399, § 1, eff. May 12, 1998; Acts 1999, c. 493, § 1, eff. May 13, 1999; Acts 2026, c. 153, § 1, eff. April 14, 2026; Acts 2026, c. 203, § 1, eff. June 1, 2026; Acts 2026, c. 204, § 1, eff. June 1, 2026.