(a)In addition to the modification under § 10-305 of this…#
(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…#
(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);
(5) § 10-205(i) of this title (Maryland research and development tax credit); and
(6) § 10-205(m) of this title (Credit for share of taxes paid by pass-through entities).
(c)Repealed.#
(c) Repealed.