# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 7. Income Tax Credits

#### Section 10-715

(a) An individual or corporation may claim a credit against the State income tax for the cost of providing commuter benefits to the business entity's employees as provided under Sec. 2-901 of the Environment Article.

(b) An organization that is exempt from taxation under Sec. 501(c)(3) or (4) of the Internal Revenue Code may apply the credit under this section as a credit for the payment to the Comptroller of taxes that the organization:

  (1) is required to withhold from the wages of employees under Sec. 10-908 of this title; and

  (2) is required to pay to the Comptroller under Sec. 10-906(a) of this title.

---

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