2010 Maryland Code
TAX - GENERAL
TITLE 8 - FRANCHISE TAXES
Subtitle 2 - Financial Institution Franchise Tax
Section 8-216 - Credit for wages, child care, and transportation for employees with disabilities.
§ 8-216. Credit for wages, child care, and transportation for employees with disabilities [Section subject to abrogation].
A financial institution may claim a credit against the financial institution 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.
[1997, ch. 112, § 1; ch. 113, § 1.]
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