§ 8–216
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 8-216 (2026)
Title 8. Franchise Taxes
Subtitle 2. Financial Institution Franchise Tax
§ 8–216LinkCopy Citation
A financial institution may claim a credit against the financial institution 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.