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§ 8-413. 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 4. Public Service Company Franchise Tax (Refs & Annos)
MD Code, Tax - General, § 8-413
§ 8-413. Wages and benefits paid to employees with disabilities tax credit
Currentness
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.

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, § 8-413, MD TAX GENERAL § 8-413
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document