# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 2. Financial Institution Franchise Tax

#### Section 8-221

A financial institution may claim a credit against the financial institution franchise tax for the cost of providing commuter benefits to the business entity's employees as provided under Sec. 2-901 of the Environment Article.

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