# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

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

#### Regulation .03 Limitations.

*COMAR 03.04.09.03*

A. The credit in Regulation .02 of this chapter may not exceed the lesser of:

  (1) $5,000; or

  (2) $100 multiplied by the number of employees covered by long-term-care insurance provided under the employee benefit package.

B. The credit in §A of this regulation and in Regulation .02 of this chapter is not allowed to any employer who claims a credit for the same expenses against the public service company franchise tax.