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§ 8-216. Wages and benefits paid to employees with disabilities tax credit

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 8. Franchise Taxes (Refs & Annos)
Subtitle 2. Financial Institution Franchise Tax (Refs & Annos)
MD Code, Tax - General, § 8-216
§ 8-216. Wages and benefits paid to employees with disabilities tax credit
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.

Credits

Added by Acts 1997, c. 112, § 1, eff. Oct. 1, 1997; Acts 1997, c. 113, § 1, eff. Oct. 1, 1997.
MD Code, Tax - General, § 8-216, MD TAX GENERAL § 8-216
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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