Md. Code, Tax - General § 8-216
This is the official text of Md. Code, Tax - General § 8-216, part of Maryland’s Code, Tax - General — governs state taxation.
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§8–216.
Official statutory text
A financial institution may claim a credit against the financial institution 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.
(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.
Status: in_force · Read it on the official government site
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