Maryland Tax - General Section 8-213

CAUTION: READ FULL TEXT OF SECTION FOR SPECIAL NOTE

// SPECIAL NOTE: THE FOLLOWING SECTION WAS CHANGED BY CHAPTER 454 OF 2003 AND WILL REMAIN IN EFFECT UNTIL JUNE 30, 2006 //

      A financial institution may claim a credit against the financial institution franchise tax for wages paid to qualified employment opportunity employees and for child care provided or paid by a business entity for the children of a qualified employment opportunity employee or transportation expenses as provided under Article 88A, § 54 of the Code.