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§ 10-306. Additions to federal taxable income, state adjustments

West's Annotated Code of MarylandTax-GeneralEffective: February 15, 2021

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 3. Maryland Taxable Income Calculations for Corporation (Refs & Annos)
Part II. Maryland Modified Income (Refs & Annos)
Effective: February 15, 2021
MD Code, Tax - General, § 10-306
§ 10-306. Additions to federal taxable income, state adjustments
Currentness
In general
(a) In addition to the modification under § 10-305 of this subtitle, the amounts under this section are added to the federal taxable income of a corporation to determine Maryland modified income.
Miscellaneous additions
(b) The addition under subsection (a) of this section includes the additions required for an individual under:
(1) § 10-205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex-felon employee credit);
(2) § 10-205(c) of this title (Reforestation and timber stand modification);
(3) § 10-205(e) of this title (Net operating loss modification);
(4) § 10-205(g) of this title (Unlicensed child care facility operating expenses);
(5) § 10-205(i) of this title (Maryland research and development tax credit); and
(6) § 10-205(m) of this title (Credit for share of taxes paid by pass-through entities).
Repealed
(c) Repealed by Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012.
Repealed
(d) Repealed by Acts 2007, c. 5, § 1, eff. March 22, 2007.
Repealed
(e) Repealed.
Research and development expenses for cellulosic ethanol technology
(f) The addition under subsection (a) of this section includes the amount of a credit claimed under § 10-726 of this title for research and development expenses for cellulosic ethanol technology.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 110, § 1; Acts 1989, c. 178, § 2; Acts 1992, c. 118; Acts 1995, c. 492, § 1, eff. July 1, 1995; Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997; Acts 1997, c. 629, § 1, eff. Jan. 1, 1998; Acts 1997, c. 630, § 1, eff. Jan. 1, 1998; Acts 1999, c. 5, § 1, eff. Jan. 1, 2000; Acts 1999, c. 6, § 1, eff. Jan. 1, 2000; Acts 2000, c. 526, § 1, eff. Oct. 1, 2000; Acts 2001, c. 364, § 1, eff. July 1, 2001; Acts 2002, c. 533, § 2, eff. July 1, 2002; Acts 2006, c. 394, § 2, eff. July 1, 2006; Acts 2006, c. 394, § 3, eff. July 1, 2006; Acts 2007, c. 5, § 1, eff. March 22, 2007; Acts 2008, c. 139, § 1, eff. July 1, 2008; Acts 2012, c. 66, § 6, eff. April 10, 2012; Acts 2012, 1st Sp. Sess., c. 2, § 5, eff. June 1, 2012; Acts 2018, c. 609, § 1, eff. July 1, 2018; Acts 2021, c. 39, § 2, eff. Feb. 15, 2021.
MD Code, Tax - General, § 10-306, MD TAX GENERAL § 10-306
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document