Section 10-305 - Additions to federal taxable income - Addbacks of federal adjustments(a) To the extent excluded from federal taxable income, 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 includes the net capital loss carryback, as defined in § 1212 of the Internal Revenue Code.(c) The addition under subsection (a) of this section includes any taxes based on net income that are imposed by any state or by a political subdivision of any state.(d) The addition under subsection (a) of this section includes the additions required for an individual under: (1) § 10-204(b) of this title (Dividends and interest from another state or local obligation);(2) § 10-204(c)(2) of this title (Federal tax-exempt income);(3) § 10-204(e) of this title (Oil percentage depletion allowance);(4) § 10-204(i) of this title (Deduction for qualified production activities income);(5) § 10-204(j) of this title (Deduction for costs for security clearance administrative expenses and construction and equipment costs incurred to construct or renovate a sensitive compartmented information facility); and(6) § 10-204(l) of this title (Deduction for donations to qualified permanent endowment funds).Amended by 2019 Md. Laws, Ch. 544,Sec. 1, eff. 7/1/2019.Amended by 2018 Md. Laws, Ch. 610,Sec. 1, eff. 7/1/2018.Amended by 2014 Md. Laws, Ch. 511,Sec. 1, eff. 7/1/2014.