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§ 10-751. Tax credit for qualified child

West's Annotated Code of MarylandTax-GeneralEffective: March 5, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 7. Income Tax Credits (Refs & Annos)
Effective: March 5, 2021
MD Code, Tax - General, § 10-751
§ 10-751. Tax credit for qualified child
(a)(1) In this section the following words have the meanings indicated.
(2) “Qualified child” means a dependent of a taxpayer, if the dependent:
(i) is a dependent for purposes of § 152 of the Internal Revenue Code; and
(ii) 1. is under the age of 17 years; and
2. is a child with a disability, as defined under § 8-401 of the Education Article.
(3) “Taxpayer” means:
(i) an individual filing an income tax return; or
(ii) a married couple filing a joint income tax return.
In general
(b) A taxpayer who has federal adjusted gross income for the taxable year of $6,000 or less may claim a credit against the State income tax for each qualified child in an amount equal to $500.
(c) The amount of the credit allowed under subsection (b) of this section for a qualified child shall be reduced, but not below zero, by the amount of any federal child tax credit claimed against the federal income tax for the qualified child under § 24 of the Internal Revenue Code.
(d) If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, the taxpayer may claim a refund in the amount of the excess.


Added by Acts 2021, c. 40, § 1, eff. March 5, 2021.
MD Code, Tax - General, § 10-751, MD TAX GENERAL § 10-751
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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