Subtitle 7 - INCOME TAX CREDITS

Section 10-701 - Income tax withholdings and estimated tax payments made
Section 10-701.1 - For tax paid under 10-102.1 of this title
Section 10-702 - For wages paid in enterprise zone
Section 10-703 - For tax paid by resident to another state
Section 10-703.1 - Gains from sale or exchange of residence in another state
Section 10-703.2 - Gains from installment sale of property in another state
Section 10-704 - For earned income
Section 10-704.1 - For purchase of Maryland-mined coal
Section 10-704.2 - For clean-fuel vehicle property
Section 10-704.3 - For wages and child care for qualified employment opportunity employees
Section 10-704.4 - Credit for wages paid pursuant to Title 6, Subtitle 3 of the Economic Development Article
Section 10-704.5 - For certified rehabilitation
Section 10-704.6 - For neighborhood and community assistance
Section 10-704.7 - For wages, child care, and transportation for qualified employees with disabilities
Section 10-704.8 - For new job creating businesses
Section 10-704.9, 10-704.10 - For commercial fertilizer costs; for wages paid to qualified ex-felon employee
Section 10-705 - Evidence of entitlement required
Section 10-706 - Effect of credit on county and State income tax computation
Section 10-707 - For residential real estate property tax
Section 10-708 - For a telecommunications business
Section 10-709 - Low income tax credit
Section 10-710 - For long-term care insurance
Section 10-711 - For wages paid under student work-based learning program
Section 10-712 - For public utility companies selling electricity
Section 10-713 - Multijurisdictional electric companies
Section 10-714 - One Maryland Economic Development Tax Credits
Section 10-715 - For providing employee commuter benefits
Section 10-716 - For child care or dependent care
Section 10-717 - For certified classroom teacher or teacher at State, local, or juvenile correctional facility
Section 10-718 - Eligible long-term care premiums
Section 10-719 - [Repealed Effective 7/1/2025] Costs of energy storage systems
Section 10-720 - Electricity produced from qualified energy resources
Section 10-721 - [Effective until 6/30/2027]
Section 10-722 - Green buildings
Section 10-723 - Preservation and conservation easements
Section 10-724 - For aquaculture oyster floats
Section 10-724.1 - [Repealed]
Section 10-725 - Biotechnology investment incentive tax credit
Section 10-726 - Cellulosic ethanol technology
Section 10-727 - Bio-heating oil
Section 10-728 - Job creation and recovery tax credit
Section 10-729 - [Repealed]
Section 10-730 - Film production activity tax credit
Section 10-731 - [Abrogated] Health Enterprise Zones
Section 10-732 - Security clearance administrative expenses and construction and equipment costs tax credit
Section 10-733 - [Abrogated Effective 7/1/2025] Cybersecurity investment incentive tax credit
Section 10-733 - [Effective 6/30/2025]
Section 10-733.1 - Purchase of cybersecurity technology and cybersecurity service
Section 10-734 - Qualified vehicles
Section 10-734.1 - Qualified vehicle - Modification and extension
Section 10-735 - Wineries and vineyards
Section 10-736 - Donations to qualified permanent endowment funds at eligible community foundations
Section 10-737 - [Abroogated Effective 7/1/2026] Aerospace, electronics, or defense contract projects
Section 10-738 - [Abroogated Effective 7/1/2026] Physician preceptor in a preceptorship program
Section 10-739 - [Abroogated Effective 7/1/2026] Nurse practitioner or licensed physician in preceptorship program
Section 10-739.1 - Tax credit for licensed practical nurse, advanced practice registered nurse, or registered nurse
Section 10-740 - Student loan debt relief tax credit
Section 10-741 - More Jobs for Marylanders Program tax credit
Section 10-742 - [Effective until 6/30/2025]
Section 10-743 - [Repealed]
Section 10-744 - Independent living tax credit
Section 10-745 - Food donation program for qualifying farms
Section 10-746 - Venison donation
Section 10-747 - [Expired]
Section 10-748 - [Repealed]
Section 10-749 - Qualified workforce housing project
Section 10-750 - [Expires 12/31/2029] Donation to a qualified permanent endowment fund at an institution of higher education
Section 10-751 - Tax credit for qualified child
Section 10-752 - [Effective until 6/30/2026] Preceptorship program
Section 10-753 - New construction costs and rehabilitation costs for catalytic revitalization projectsd
Section 10-754 - Subtraction modification for certain individuals
Section 10-755 - Work opportunity tax credit
Section 10-756 - Qualified theatrical production entity
Section 10-757 - Automated external defibrillator