A member of a pass–through entity may claim a credit against the income tax for a taxable year in the amount of tax paid by a pass–through entity under § 10–102.1 of this title that is attributable to the member’s share of the pass–through entity’s taxable income, as defined in § 10–102.1(a)(8) of this title.
Md. Code Ann., Tax-Gen. § 10-701.1
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.