Tax Law 

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.

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See also:

Maryland Code > Tax - General