Md. Code, Tax-Gen. § 8-216
Md. Code, Tax-Gen. § 8-216
Maryland · Maryland Code, Tax - General · Status: effective
Cite this
- Citation
- Md. Code, Tax-Gen. § 8-216, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1789967
- Permanent ID
ys:prov:1789967@1- SHA-256
15211e20b45480582ac2045fbd93da2ea388d3d9a57e4b59efd422e30a487789
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.