Section 10-724 - For aquaculture oyster floats(a) In this section, "aquaculture oyster float" means a device that is: (2) specifically designed for the purpose of growing oysters at or under an individual homeowner's pier; and(3) constructed to be fully buoyant and facilitate the growth of oysters for the width of the pier.(b) Subject to the limitations of this section, an individual may claim a credit against the State income tax in an amount equal to 100% of the purchase price of aquaculture oyster floats purchased during the taxable year.(c)(1) For any taxable year, the credit allowed under this section may not exceed the lesser of:(ii) the State income tax imposed for the taxable year calculated before the application of the credits allowed under this section and under §§ 10-701 and 10-701.1 of this subtitle but after the application of any other credit allowed under this subtitle.(2) The unused amount of the credit may not be carried over to any other taxable year.