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Oyster Shell Recycling Tax Credit

An individual or corporation may claim a credit against the State income tax in an amount equal to $5 for each bushel of oyster shells recycled during the tax year. The credit may not exceed $1,500 per taxpayer.

The credit may be taken against corporate income tax, or the State portion of the personal income tax. A credit may not be allowed against more than one type of tax. Any unused credit amount for the tax year may not be carried forward to any other tax year.

No credit may be earned for any tax year beginning on or after January 1, 2023.

Sole proprietorships, corporations, and pass-through entities, such as partnerships, subchapter S corporations, limited liability companies and business trusts may claim the tax credit.

To qualify for the credit:

To claim the credit, an individual or corporation must submit certification from the Maryland Department of Natural Resources, which verifies the amount of oyster shells recycled during the year.

How the credit is calculated:

The Comptroller of Maryland will allow a Maryland income tax credit for the amount certified by the Department of Natural Resources, not to exceed the lesser of $1,500 per taxpayer or the amount of the State income tax liability.
If the credit is more than the state tax liability, the unused credit may not be carried forward to any other tax year.

Documentation required: 

The Oyster Shell Recycling Tax Credit is available only on an electronically-filed income tax return for the tax year in which the credit is being claimed. The Form 500CR section of the electronic return must be completed and must include the certification from the Department of Natural Resources.


Maryland Department of Natural Resources
Tawes State Office Building
580 Taylor Avenue
Annapolis, MD 21401

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