§10-746. IN EFFECT // EFFECTIVE UNTIL JUNE 30, 2029 PER CHAPTERS 769 AND 770 OF 2024 //
(a)In this section, “qualified expenses” means expenses…#
(a) In this section, “qualified expenses” means expenses incurred to butcher and process an antlerless deer for human consumption.
(b)Subject to the limitations of this section, an…#
(b) Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $75 of the qualified expenses incurred by the individual if:
(1) the hunting and harvesting of the deer complies with State hunting laws and regulations; and
(2) the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code.
(c)(1) For any taxable year, the total amount of credits…#
(c) (1) For any taxable year, the total amount of credits that an individual may claim under this section may not exceed $300, unless the individual harvested each deer for which the credits are claimed in accordance with a deer management permit.
(2) The unused amount of the credit for any taxable year may not be carried over to any other taxable year.