2013 Maryland Code
TAX - GENERAL
§ 8-413 - Credit for wages, child care, and transportation of employees with disabilities


MD Tax-Gen Code § 8-413 (2013) What's This?

§8-413. IN EFFECT

// EFFECTIVE UNTIL JUNE 30, 2013 PER CHAPTER 467 OF 2012 //

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.

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