Subtitle 7—Income Tax Credits

• MD Tax General T. 10, Subt. 7, Refs & Annos
• § 10–701. Tax Credit for Tax Withheld and Estimated Tax Payments
• § 10–701.1. Credit for Share of Taxes Paid by Pass–Through Entities
• § 10–702. Tax Credit for Business Entities in Enterprise Zones
• § 10–703. Tax Credit for Taxes Paid to Other State
• § 10–703.1. Abrogated by Acts 1995, C. 586, § 2, eff. June 30, 2000
• § 10–703.2. Tax Credit for Installment Sales of Property in Other States
• § 10–704. Earned Income Tax Credit
• § 10–704.1. Tax Credit for Purchase of Maryland–Mined Coal
• § 10–704.2. Abrogated by Acts 1995, C. 124, § 2, as Amended by Acts 1996, C. 10, § 1;  Acts 1998, C. 705, § 1, eff. June 30, 2000
• § 10–704.3. Abrogated 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
• § 10–704.4. Job Creation Tax Credit
• § 10–704.5. Certified Rehabilitation Tax Credit
• § 10–704.6. Neighborhood and Community Assistance Contributions Tax Credit
• § 10–704.7. Tax Credit for Employment of Qualified Individuals with Disabilities
• § 10–704.8. State Tax Credits Against Income Taxes
• § 10–704.9. Repealed by Acts 2012, C. 568, § 3, eff. July 1, 2012;  Acts 2012, C. 569, § 3, eff. July 1, 2012
• § 10–704.10. Abrogated by Acts 2006, C. 394, § 7, eff. January 1, 2012
• § 10–705. Evidence of Entitlement to Credit
• § 10–706. Taxes Credit Allowed Against County and State Income Tax Computation
• § 10–707. Owner–Occupied Residential Real Property Tax Credit
• §   10–708.  Repealed by Acts 2012, Sp. Sess. C. 2, § 5, eff. June 1, 2012
• § 10–709. Tax Credit for Eligible Low Income Taxpayers
• § 10–710. Long-Term Care Insurance Tax Credit
• § 10–711. Abrogated by Acts 2008, C. 571, § 3, eff. July 1, 2013
• § 10–712. Repealed by Acts 2006, 1st Sp. Sess., C. 5, § 2, eff. June 23, 2006
• § 10–713. Repealed by Acts 2012, C. 568, § 3, eff. July 1, 2012;  Acts 2012, C. 569, § 3, eff. July 1, 2012
• § 10–714. One Maryland Project and Start-up Costs Tax Credit
• § 10–715. Commuter Benefits Tax Credit
• § 10–716. Child and Dependent Care Tax Credit
• § 10–717. Tuition Tax Credit
• § 10–718. Long-Term Care Insurance Premiums Tax Credit
• § 10–719. Energy Storage Systems Tax Credit
• § 10–720. Qualified Energy Resources Tax Credit
• § 10–721. Research and Development Tax Credit
• § 10–722. Green Buildings Tax Credit
• § 10–723. Preservation and Conservation Easements Tax Credit
• § 10–724. Aquaculture Oyster Float Tax Credit
• § 10–724.1. Repealed by Acts 2022, C. 30, § 1, Effective July 1, 2023, and Acts 2022, C. 574, § 1, Effective July 1, 2023
• § 10–725. Biotechnology Investment Tax Credit
• § 10–726. Cellulosic Ethanol Technology Tax Credit
• § 10–727. Abrogated by Acts 2008, C. 140, § 3, as Amended by Acts 2011, C. 566, § 1, eff. July 1, 2018
• § 10–728. Repealed by Acts 2012, C. 568, § 3, eff. July 1, 2012;  Acts 2012, C. 569, § 3, eff. July 1, 2012
• § 10–729. Repealed by Acts 2014, C. 359, § 1, eff. July 1, 2014;  Acts 2014, C. 360, § 1, eff. July 1, 2014
• § 10–730. Tax Credit for Qualified Film Production Entities
• § 10–731. Abrogated by Acts 2012, C. 3,§ 6, eff. July 1, 2017
• § 10–732. Tax Credit for Security Clearance Administrative Expenses
• § 10–733. Innovation Investment Incentive Tax Credit
• § 10–733.1. Tax Credit for the Purchase of Cybersecurity Technology or a Cybersecurity Service from One or More Qualified Sellers
• § 10–734. Tax Credit for Registration of Qualified Vehicles
• § 10–734.1. Tax Credit for Registration of Qualified Vehicles
• § 10–735. Abrogated by Acts 2013, C. 659, § 2, as Amended by Acts 2018, C. 613, § 1;  Acts 2018, C. 614, § 1, eff. July 1, 2021
• § 10–736. Tax Credit for Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations
• § 10–737. Abrogated by Acts 2016, C. 320, § 2, eff. July 1, 2021
• § 10–738. Tax Credit for Licensed Physician Serving in a Preceptorship Program Authorized by an Accredited Medical School
• § 10–739. Tax Credit for Nurse Practitioner or Licensed Physician Serving in a Preceptorship Program Approved by the State Board of Nursing
• § 10–739.1. Tax Credit for Nurses Serving Without Compensation as a Preceptor in a Preceptorship Program
• § 10–740. Student Loan Debt Relief Tax Credit Program
• § 10–741. Tax Credit for Business Entities Certified Under More Jobs for Marylanders Program
• § 10–742. Tax Credit for Eligible Apprentices
• § 10–743. Repealed by Acts 2021, C. 191, § 2, eff. July 1, 2021
• § 10–744. Tax Credit for Expenses for Home Accessibility and Universal Visitability Features
• § 10–745. Tax Credit for Eligible Food Donation or Donation of Certified Organic Produce by Qualified Farm
• § 10–746. Abrogated by Acts 2018, C. 172, § 3, eff. July 1, 2023;  Acts 2018, C. 173, § 3, eff. July 1, 2023
• § 10–747. Abrogated by Acts 2018, C. 350, § 6, eff. January 1, 2022
• § 10–748. Small Business Tax Credit for Paid Sick and Safe Leave
• § 10–749. Tax Credit for a Qualified Workforce Housing Project
• § 10–750. Tax Credit for Donations to Qualified Permanent Endowment Fund at Institution of Higher Education
• § 10–751. Tax Credit for Qualified Child
• § 10–752. Tax Credit for Physician Assistant Preceptor in a Preceptorship Program
• § 10–753. Tax Credit for Construction Costs and Rehabilitation Costs for Catalytic Revitalization Projects
• § 10–754. Tax Credit for Seniors
• § 10–755. Federal Work Opportunity Credit
• § 10–756. Theatrical Production Activities
• § 10–757. Automated External Defibrillators Purchased for Use at Restaurant