1. A. Wages.

   1. (1) For individuals hired before July 1, 2000, for the first and second years of employment of a qualified employee with a disability, the credit is 20 percent of up to the first $6,000 of wages paid to that employee.
   2. (2) For individuals hired on or after July 1, 2000, the credit is 30 percent of up to the first $6,000 of wages paid to the qualified employee with a disability for the first year of employment. For the second year of employment, the credit is 20 percent of up to the first $6,000 of wages paid to the qualified employee with a disability.

2. B. Child Care or Transportation Expenses.

   1. (1) For the first year of employment of a qualified employee with a disability, the credit is up to $600 of the child care or transportation expenses paid for that employee.
   2. (2) For the second year of employment of a qualified employee with a disability, the credit is up to $500 of the child care or transportation expenses for that employee.

Authority: Education Article, §21-309, Annotated Code of Maryland

Effective date: February 23, 1998 (25:4 Md. R. 244)

Regulation .02 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .03 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .03A, C amended effective August 7, 2000 (27:15 Md. R. 1402)

Regulation .04 amended effective October 1, 2001 (28:19 Md. R. 1687)

Regulation .06 amended effective October 1, 2001 (28:19 Md. R. 1687); January 21, 2013 (40:1 Md. R. 21)

Regulation .06A, B amended effective August 7, 2000 (27:15 Md. R. 1402); December 6, 2007 (34:24 Md. R. 2158); January 12, 2009 (36:1 Md. R. 23); November 30, 2009 (36:24 Md. R. 1859)