Md. Code, Ins. § 6-115

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024

Section 6-115 - Credit for wages, child care, and transportation for employees with disability

An insurer may claim a credit against the premium tax payable under this subtitle for:

(1) wages paid to a qualified employee with a disability; and

(2)

(i) child care provided or paid for by the insurer 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 insurer for a qualified employee with a disability as provided under § 21-309 of the Education Article.

Md. Code, IN § 6-115