# Tax - General (GTG)

## Title 8. Franchise Taxes

### Subtitle 4. Public Service Company Franchise Tax

#### Section 8-413

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 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.

---

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