§ 10-701 Income tax withholdings and estimated tax payments made
§ 10-701.1 For tax paid under 10-102.1 of this title
§ 10-702 For wages paid in enterprise zone
§ 10-703 For tax paid by resident to another state
§ 10-703.2 Gains from installment sale of property in another state
§ 10-704 For earned income
§ 10-704.1 For purchase of Maryland-mined coal
§ 10-704.4 Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article
§ 10-704.5 For certified rehabilitation
§ 10-704.6 For neighborhood and community assistance
§ 10-704.7 For wages, child care, and transportation for qualified employees with disabilities
§ 10-704.8 For new job creating businesses
§ 10-705 Evidence of entitlement required
§ 10-706 Effect of credit on county and State income tax computation
§ 10-707 For residential real estate property tax
§ 10-709 Low income tax credit
§ 10-710 For long-term care insurance
§ 10-714 One Maryland Economic Development Tax Credits
§ 10-715 For providing employee commuter benefits
§ 10-716 For child care or dependent care
§ 10-717 For certified classroom teacher or teacher at State, local, or juvenile correctional facility
§ 10-718 Eligible long-term care premiums
§ 10-719 Costs of energy storage systems
§ 10-720 Electricity produced from qualified energy resources
§ 10-721
§ 10-722 Green buildings
§ 10-723 Preservation and conservation easements
§ 10-724 For aquaculture oyster floats
§ 10-725 Biotechnology investment incentive tax credit
§ 10-726 Cellulosic ethanol technology
§ 10-730 Film production activity tax credit
§ 10-732 Security clearance administrative expenses and construction and equipment costs tax credit
§ 10-733 Cybersecurity investment incentive tax credit
§ 10-733 v2
§ 10-733.1 Purchase of cybersecurity technology and cybersecurity service
§ 10-734 Qualified vehicles
§ 10-734.1 Qualified vehicle – Modification and extension
§ 10-736 Donations to qualified permanent endowment funds at eligible community foundations
§ 10-738 Physician preceptor in a preceptorship program
§ 10-739 Nurse practitioner or licensed physician in preceptorship program
§ 10-739.1 Tax credit for licensed practical nurse, advanced practice registered nurse, or registered nurse
§ 10-740 Student loan debt relief tax credit
§ 10-741 More Jobs for Marylanders Program tax credit
§ 10-742
§ 10-744 Independent living tax credit
§ 10-745 Food donation program for qualifying farms
§ 10-748 Small business relief tax credit
§ 10-749 Qualified workforce housing project
§ 10-750 Donation to a qualified permanent endowment fund at an institution of higher education
§ 10-751 Tax credit for qualified child
§ 10-752 Preceptorship program
§ 10-753 New construction costs and rehabilitation costs for catalytic revitalization projectsd
§ 10-754 Subtraction modification for certain individuals
§ 10-755 Work opportunity tax credit
§ 10-756 Qualified theatrical production entity
§ 10-757 Automated external defibrillator

Terms Used In Maryland Code > TAX - GENERAL > Title 10 > Subtitle 7 - Income Tax Credits

  • Administrator: includes an executor and a personal representative. See
  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See