Credit for wages, child care, and transportation for employees with disability

1. Law
2. Maryland Code
3. Insurance
4. Taxes and Fees
5. Taxes
6. 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.

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