§ 6–115
Statutes in effect as of October 1, 2026.
Md. Code Ann., Ins. § 6-115 (2026)
Title 6. Taxes and Fees
Subtitle 1. Taxes
§ 6–115LinkCopy Citation
An insurer may claim a credit against the premium tax payable under this subtitle for:
(1)
wages paid to a qualified employee with a disability; and
(2)
(i)
child care provided or paid for by the insurer 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 insurer for a qualified employee with a disability as provided under § 21–309 of the Education Article.