# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### Section 6-115

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 Sec. 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 Sec. 21-309 of the Education Article.

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Md. Code Ann., Ins. (as displayed at mgaleg.maryland.gov, October 16, 2026)