An insurer may claim a credit against the premium tax for wages paid to qualified employees as provided under Title 6, Subtitle 3 of the Economic Development Article.

Added by Acts 1996, c. 84, § 2, eff. Oct. 1, 1997. Amended by Acts 2008, c. 307, § 1, eff. Oct. 1, 2008.

Formerly Art. 48A, § 632.