Md. Code, Tax-Gen. § 10-701.1
Current with effective changes from the 2024 Legislative Session, chs. 2-507
A member of a pass-through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass-through entity under § 10-102.1 of this title that is attributable to the member's share of the pass-through entity's taxable income, as defined in § 10-102.1(a)(8) of this title.
Md. Code, TG § 10-701.1