Md. Code Ann., Tax-Gen. § 8-214
A financial institution may claim a credit against the financial institution franchise 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, § 1, eff. July 1, 1996. Amended by Acts 2008, c. 307, § 1, eff. Oct. 1, 2008.