Instructions For Form 500cr - Business Income Tax Credits - 2013 Page 15
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152013
BUSINESS INCOME TAX
MARYLAND
FORM
CREDITS INSTRUCTIONS
500CR
No
Until
5
7
10
14
15
Part
Credit
carry-
Fully
years
years
years
years
years
over
Used
A
Enterprise Zone Tax Credit
X
B
Health Enterprise Zone Hiring Tax Credit
X
C
Maryland Disability Employment Tax Credit
X
D
Job Creation Tax Credit
X
E
Community Investment Tax Credit
X
F
Businesses That Create New Jobs Tax Credit
X
G
Long-Term Employment of Qualified Ex-Felons Tax
X
Credit
H
RESERVED FOR FUTURE USE
I
Employer-Provided Long-Term Care Insurance Tax
X
Credit
J-I
Maryland Employer Security Clearance Costs Tax
X
Credit
J-II
First-Year Leasing Costs Tax Credit for Qualified Small
X
Business
K-I
Research and Development Tax Credit*
X
K-II
Research and Development Tax Credits for Businesses
X
Certified as a “Small Business”
L
Biotechnology Investment Incentive Tax Credit
X
M
Commuter Tax Credit
X
N
Clean Energy Incentive Tax Credit
X
O
Maryland-Mined Coal Tax Credit
X
P
One Maryland Economic Development Tax Credit
X
Q
Oyster Shell Recycling Tax Credit
X
R
Bio-Heating Oil Tax Credit
X
S
Cellulosic Ethanol Technology Research & Develop-
X
ment Tax Credit
T
Maryland Wineries and Vineyards Tax Credit
X
U
Film Production Activity Tax Credit
X
V
Electric Vehicle Recharging Equipment Tax Credit
X
* The carryforward period for unused Research and Development Tax Credits from tax years prior to 2005 remains 15 years. The
same credit cannot be applied against more than one type of tax by the same taxpayer.
Expired Tax Credits
The following credits have expired, but are eligible for the following carryover periods to the extent that the credit exceeds the tax.
No
Until
5
7
10
14
15
Part
Credit
carry-
Fully
years
years
years
years
years
over
Used
Employment Opportunity Tax Creditt
X
Green Building Tax Credit
X
Work-Based Learning Tax Credit
X
15
13-49
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