Md. Code Regs. 13A.11.02.04

Current through Register Vol. 51, No. 22, November 1, 2024

Section 13A.11.02.04 - Amount of Credit

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.

Md. Code Regs. 13A.11.02.04

Regulation .04 amended effective October 1, 2001 (28:19 Md. R. 1687)