§ 8–413
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 8-413 (2026)
Title 8. Franchise Taxes
Subtitle 4. Public Service Company Franchise Tax
§ 8–413LinkCopy Citation
A public service company may claim a credit against the public service company 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.