Maryland Statutes
Subtitle 4 - Public Service Company Franchise Tax
Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities

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 § 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 § 21–309 of the Education Article.

Structure Maryland Statutes