# Insurance (GIN)

## Title 6. Taxes and Fees

### Subtitle 1. Taxes

#### Section 6-117

An insurer may claim a credit against the premium tax for employer-provided long-term care insurance as provided under Sec. 10-710 of the Tax - General Article.

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