Article - Tax - General
(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.
(b) The addition under subsection (a) of this section includes the additions required for an individual under:
(1) § 10–205(b) of this title (Enterprise zone wage credit, employment opportunity credit, disability credit, and qualified ex–felon employee credit);
(2) § 10–205(c) of this title (Reforestation and timber stand modification);
(3) § 10–205(e) of this title (Net operating loss modification);
(4) § 10–205(g) of this title (Unlicensed child care facility operating expenses); and
(5) § 10–205(i) of this title (Maryland research and development tax credit).
(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.