# COMAR Title 11 — Department of Transportation

## Subtitle 01 — Office of the Secretary

### Chapter 18 — Tax Credits — Employer-Provided Commuter Benefits — Expansion and Administration

#### Regulation .01 Purpose.

*COMAR 11.01.18.01*

The purpose of this chapter is to implement the requirements of Chapter 118, Acts of 2022, by establishing an application process for employers that provide commuter benefits to receive the tax credit described in Environment Article, §2-901, Annotated Code of Maryland, and in compliance with transportation congestion relief and air quality mitigation goals.