Maryland Tax - General Section 8-413

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 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.