Md. Code Regs. 13B.08.17.01

Current through Register Vol. 51, No. 12, June 14, 2024

Section 13B.08.17.01 - Purpose

The purpose of the Student Loan Debt Relief Tax Credit is to assist students who have incurred a certain amount of undergraduate loan debt, graduate loan debt, or both, by providing a tax credit on their Maryland State income tax pursuant to Tax-General Article, § 10-740, Annotated Code of Maryland.

Regulation .01 adopted effective 44:17 Md. R. 837, eff. 8/28/2017; amended effective 45:23 Md. R. 1071, eff. 11/19/2018