# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 2. Financial Institution Franchise Tax

#### Section 8-216

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

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