# COMAR Title 13A — State Board of Education

## Subtitle 11 — Programs for Adults With Disabilities

### Chapter 02 — Maryland Disability Employment Tax Credit

#### Regulation .04 Amount of Credit.

*COMAR 13A.11.02.04*

A. Wages.

  (1) For individuals hired before July 1, 2000, for the first and second years of employment of a qualified employee with a disability, the credit is 20 percent of up to the first $6,000 of wages paid to that employee.

  (2) For individuals hired on or after July 1, 2000, the credit is 30 percent of up to the first $6,000 of wages paid to the qualified employee with a disability for the first year of employment. For the second year of employment, the credit is 20 percent of up to the first $6,000 of wages paid to the qualified employee with a disability.

B. Child Care or Transportation Expenses.

  (1) For the first year of employment of a qualified employee with a disability, the credit is up to $600 of the child care or transportation expenses paid for that employee.

  (2) For the second year of employment of a qualified employee with a disability, the credit is up to $500 of the child care or transportation expenses for that employee.