{"data":{"id":"us-md/md.-code-tax-general-10-704.5","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–704.5","heading":"","body":"(a) An individual or corporation may claim a credit against the State income tax for a certified rehabilitation as provided under § 5A-303 of the State Finance and Procurement Article.\n(b) An individual or corporation that is not otherwise required to file an income tax return, including a corporation exempt from income tax under § 501(c)(3) of the Internal Revenue Code:\n(1) may file a return to claim a refund of the credit under this section; and\n(2) shall file a return if the individual or corporation is subject to the recapture of the credit under this section as provided under § 5A-303 of the State Finance and Procurement Article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-704.5","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e5efe5a1483668d0dc27bc2849c7861928f099856aa767e8bc2421f309e01dba","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-704.4","next":"us-md/md.-code-tax-general-10-704.6"},"notice":"GroundRules: Original legal text. Not legal advice."}