Source: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/resident-booklet.pdf#page=23
Pages 23-23, text extracted with pdftotext (poppler), reading order.

a. CREDITS FOR INCOME TAXES PAID TO OTHER STATES.
If you have income subject to tax in Maryland and subject
to tax in another state and/or another state’s locality, you
may be eligible for a tax credit. Note: You must attach a
copy of Form 502CR and required documentation. If this is
not attached, no credit will be allowed. See Administrative
Release 42 for required documentation.

Line 23. STATE POVERTY LEVEL CREDIT. If your earned income and federal adjusted gross income plus additions are below
the poverty level income for the number of persons in family/household on your federal tax return, you may be eligible for the poverty
level credit. You are not eligible for this credit if you checked filing
status 6 (dependent taxpayer) on your Maryland income tax return.
Generally, if your Maryland state tax exceeds 50% of your federal earned income credit and your earned income and federal
adjusted gross income are below the poverty income guidelines
from the STATE POVERTY LEVEL CREDIT WORKSHEET (18B),
you may claim a credit of 5% of your earned income.

b. CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES. **This credit is available to residents only. If you
were eligible for a Child and Dependent Care Credit on your
federal income tax return and your income is below certain
thresholds, you are entitled to a tax credit equal to a percentage of the federal credit. You may also be entitled to a
refundable credit. See Form 502CR Instructions.

Complete the STATE POVERTY LEVEL CREDIT WORKSHEET
(18B) to calculate the amount to enter on Line 23 of Form 502.
This is not a refundable credit.

c. QUALITY TEACHER INCENTIVE CREDIT. If you are a
qualified teacher who paid tuition to take graduate level
courses required to maintain certification, you may be eligible for a tax credit. See Form 502CR Instructions.

STATE POVERTY LEVEL CREDIT WORKSHEET (18B)
If you checked filing status 6 on your Maryland return, you are not
eligible for this credit.

d. CREDIT FOR AQUACULTURE OYSTER FLOATS. If you
purchased a new aquaculture oyster float during the tax
year, you may be entitled to a credit of up to $500 for the
cost of the float. See Form 502CR Instructions.

1. Enter the amount from Line 7 of Form 502.
If you checked filing status 3 (married
filing separately) and you filed a joint
federal return, enter your joint federal
adjusted gross income plus any Maryland
additions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. _____________

e. LONG-TERM CARE INSURANCE CREDIT. If you paid a
premium for a long-term care insurance policy for yourself
or certain Maryland resident family members, you may be
eligible for a tax credit.
f. CREDIT FOR PRESERVATION AND CONSERVATION
EASEMENTS. Individuals may be eligible for a tax credit for
an easement conveyed to the Maryland Environmental Trust,
the Maryland Agricultural Land Preservation Foundation, or
the Maryland Department of Natural Resources to preserve
open space, natural resources, agriculture, forest land, watersheds, significant ecosystems, view sheds or historic
properties. Individuals who are eligible to claim the Credit for
Preservation and Conservation Easements and who are not
PTE members must claim this credit on Part F of the Form
502CR. PTE members who are eligible for this credit must
electronically claim the credit on Form 500CR.

2. Enter the total of your salary, wages, tips and
other employee compensation and net profit from
self-employment here, and on Line 1b of Form
502, if Line 1b is currently blank. (Do not
include a farm or business loss.). . . . . . . . . . . . . . . 2. _____________
3. Find the number of persons in your family/
household from the chart that is the same
as the number of persons entered on your
federal tax return. Enter the income level that
corresponds to the number of persons. . . . . . . . . . . 3. _____________
4. Enter the amount from Line 1 or 2,
whichever is larger. Compare Lines 3 and 4.
If Line 4 is greater than or equal to Line 3,
STOP HERE. You do not qualify for this
credit. If Line 3 is greater than Line 4,
continue to Line 5. . . . . . . . . . . . . . . . . . . . . . . . . . 4. _____________

g. VENISON DONATION Individuals who hunt and harvest
antlerless deer and then donate the processed meat to an
organization exempt from taxation under § 501(c)(3) of
the Internal Revenue Code may claim a credit against their
State personal income tax. The credit amount is $75 per
donated deer. The maximum credit amount is $300 unless
the individual harvested the deer in accordance with a Deer
Management Permit. No portion of the credit can be carried
forward or exceed the amount incurred to butcher and process the donated deer. All individuals who claim the credit
must comply with State hunting laws and regulations. The
credit may be claimed on Part G of Form 502CR.

5. Multiply Line 2 by 5% (.05). This is your
State Poverty Level Credit. Enter that
amount here and on Line 23 of Form 502.
(Part-year residents or members of the
military, see Instruction 26(o)) . . . . . . . . . . . . . . . . 5. _____________

POVERTY INCOME GUIDELINES
NUMBER OF PERSONS IN
FAMILY/HOUSEHOLD

INCOME LEVEL

1

$15,650

2

$21,150

3

$26,650

4

$32,150

5

$37,650

6

$43,150

7

$48,650

8

$54,150

h. COMMUNITY INVESTMENT TAX CREDIT. Businesses
that contribute to approved Neighborhood and Community Assistance Programs may be eligible for a tax credit of
50% of approved contributions with a maximum credit of
$250,000 on Form 500CR (See Line 25 Instructions, letter code d). Individuals who make a nonbusiness contribution may also be eligible for this tax credit, and may elect
to claim this credit on Part H of Form 502CR instead of
Form 500CR. The credit may not be claimed on both Form
500CR and Form 502CR. PTE members may claim this credit on Form 500CR (See Line 25 Instructions, code letter d).

For families/households with more than 8 persons, add $5,500 for
each additional person.

i.

Line 24. OTHER INCOME TAX CREDITS FOR INDIVIDUALS. Enter the total of your income tax credits as listed below.
Complete and attach Form 502CR with Form 502.
Note: In the event of legislative changes (for example, emergency legislation or a veto override of legislation from a prior
legislative session) that retroactively affect tax year 2024, the
Comptroller will provide additional instruction on the use of
Form 502LU to claim nonrefundable credits and add that amount
to Line 24.
15

ENDOW MARYLAND TAX CREDIT. Businesses and individuals that donate $500 of cash or publicly traded securities to a
qualified permanent endowment fund at an eligible community
foundation may be eligible for a tax credit of 25% of the approved
donation with a maximum credit of $50,000 on Form 500CR
(See Line 25 instructions, code letter v). Individuals who make
an approved donation may also be eligible for this tax credit,
and may elect to claim this credit on Part I of Form 502CR instead of Form 500CR. The credit may not be claimed on both
Form 500CR and Form 502CR. PTE members may claim this
credit on Form 500CR (See Line 25 Instructions, code letter v).

