§ 8-413. Credit for wages, child care, and transportation of employees with disabilities

MD Tax-Gen Code § 8-413 (2019) (N/A)
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A public service company may claim a credit against the public service company franchise tax for:

(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.