The purpose of the Student Loan Debt Relief Tax Credit is to assist students who have incurred a certain amount of undergraduate loan debt, graduate loan debt, or both, by providing a tax credit on their Maryland State income tax pursuant to Tax-General Article, §10-740, Annotated Code of Maryland.

Authority: Education Article, §11-105(u); Tax-General Article, §10-740; Annotated Code of Maryland

Effective date: August 28, 2017 (44:17 Md. R. 837)

Regulation .01 amended effective November 19, 2018 (45:23 Md. R. 1071)

Regulation .02 amended effective November 19, 2018 (45:23 Md. R. 1071); November 25, 2024 (51:23 Md. R. 1037)

Regulation .03D amended effective November 19, 2018 (45:23 Md. R. 1071); November 25, 2024 (51:23 Md. R. 1037)

Regulation .04A, C amended effective November 19, 2018 (45:23 Md. R. 1071)

Regulation .04C amended effective November 18, 2019 (46:23 Md. R. 1067); November 25, 2024 (51:23 Md. R. 1037)

Regulation .05 amended effective November 25, 2024 (51:23 Md. R. 1037)

Regulation .05F amended effective November 19, 2018 (45:23 Md. R. 1071); November 25, 2024 (51:23 Md. R. 1037)