{"data":{"id":"us-md/md.-code-tax-general-10-306","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–306","heading":"","body":"(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.\n(b) The addition under subsection (a) of this section includes the additions required for an individual under:\n(1) § 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);\n(2) § 10–205(c) of this title (Reforestation and timber stand modification);\n(3) § 10–205(e) of this title (Net operating loss modification);\n(4) § 10–205(g) of this title (Unlicensed child care facility operating expenses);\n(5) § 10–205(i) of this title (Maryland research and development tax credit); and\n(6) § 10–205(m) of this title (Credit for share of taxes paid by pass–through entities).\n(c) Repealed.\n(d) Repealed.\n(e) Repealed.\n(f) The addition under subsection (a) of this section includes the amount of a credit claimed under § 10–726 of this title for research and development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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-306","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3215ec94e3336234664a13389721153c769f11af34ba6fc5917fe2c0991b6d6b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-305","next":"us-md/md.-code-tax-general-10-306.1"},"notice":"GroundRules: Original legal text. Not legal advice."}