{"data":{"id":"us-md/md.-code-tax-general-10-701.1","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–701.1","heading":"","body":"A member of a pass–through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass–through entity under § 10–102.1 of this title that is attributable to the member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-701.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"3c4439dbcb8ddedc52a9eb01c55f6cbeda4850038285536aeaa57bc35927e348","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-701","next":"us-md/md.-code-tax-general-10-702"},"notice":"GroundRules: Original legal text. Not legal advice."}