# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 09 — Credit for Employer-Provided Long-Term-Care Insurance

#### Regulation .02 Credit Allowed.

*COMAR 03.04.09.02*

Subject to the limitations in Regulation .03 of this chapter, an employer may claim a credit equal to 5 percent of the costs incurred by the employer during the taxable year to provide long-term-care insurance as part of an employee benefit package.