Md. Code Ann., Tax-Gen. § 8-413
Wages and benefits paid to employees with disabilities tax credit
Effective Oct 1, 1997Added by Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997.State of Maryland
- (1) wages paid to a qualified employee with a disability; and
(2)
- (i) child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21-309 of the Education Article; or
- (ii) transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21-309 of the Education Article.
A public service company may claim a credit against the public service company franchise tax for:
Added by Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997.