Section 10-306 - Additions to federal taxable income - State adjustments(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.(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).(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.Amended by 2021 Md. Laws, Ch. 39,Sec. 2, eff. 2/15/2021.Amended by 2021 Md. Laws, Ch. 39,Sec. 2, eff. 2/15/2021.Amended by 2018 Md. Laws, Ch. 609,Sec. 1, eff. 7/1/2018.