Md. Code Ann., Tax-Gen. § 8-415
A public service company may claim a credit against the public service company franchise tax for employer-provided long-term care insurance as provided under § 10-710 of this article.
Added by Acts 1998, c. 7, § 1, eff. July 1, 1998. Amended by Acts 1998, c. 21, § 9, eff. April 14, 1998.