Md. Code Regs. 03.04.10.14
Current through Register Vol. 52, No. 1, January 10, 2025
If the provisions of § 41 of the Internal Revenue Code governing the federal research and development tax credit are repealed or terminate, the provisions of this chapter shall continue to operate as if the provisions of § 41 of the Internal Revenue Code remain in effect, and the Maryland research and development tax credit under this chapter shall continue to be available.
Md. Code Regs. 03.04.10.14