Section 10-734 - Qualified vehicles(a) In this section, "qualified vehicle" means a Class F (tractor) vehicle described under § 13-923 of the Transportation Article that is titled and registered in the State.(b) Subject to the limitations of this section, an individual or a corporation may claim a credit against the State income tax for the expense of registering a qualified vehicle in the State.(c)(1) For any taxable year, the credit allowed under this section may not exceed the lesser of: (i) $400 for each qualified vehicle; or(ii) the State income tax for that taxable year.(2) The unused amount of the credit may not be carried over to any other taxable year.Amended by 2013 Md. Laws, Ch. 659,Sec. 1, eff. 7/1/2013.