PARRIS N. GLENDENING, Governor                               Ch. 84

(F) IF A CREDIT IS CLAIMED UNDER TIES SECTION, THE CLAIMANT MUST
MAKE THE ADDITION REQUIRED IN § 10-205 OR § 10-306 OF THE TAX—GENERAL
ARTICLE.

(G) THE COMPTROLLER, IN COOPERATION WITH THE DEPARTMENT SHALL
ADMINISTER THE CREDIT UNDER THIS SECTION.

Article 48A - Insurance Code

632.

(F) AN INSURER MAY CLAIM A CREDIT AGAINST THE PREMIUM TAX FOR
WAGES PAID TO QUALIFIED EMPLOYEES AS PROVIDED UNDER § 21-307 OF THE
EDUCATION ARTICLE.

Article - Tax - General

8-215.

A FINANCIAL INSTITUTION MAY CLAIM A CREDIT AGAINST THE FINANCIAL
INSTITUTION FRANCHISE TAX FOR WAGES PAID TO QUALIFIED EMPLOYEES AS
PROVIDED UNDER § 21-307 OF THE EDUCATION ARTICLE.

8-412.

A PUBLIC SERVICE COMPANY MAY CLAIM A CREDIT AGAINST THE PUBLIC
SERVICE COMPANY FRANCHISE TAX FOR WAGES PAID TO QUALIFIED EMPLOYEES
AS PROVIDED UNDER § 21-307 OF THE EDUCATION ARTICLE.

10-205.

(b) The addition under subsection (a) of this section includes the amount of a
credit claimed under:

(1) § 10-702 of this title for wages paid to an employee in an enterprise
zone; [or]

(2) § 10-704.2 of this title or § 8-213 of this article for wages paid and
qualified child care expenses incurred with respect to qualified employment opportunity
employees; OR

(3)     § 10-704.5 OF THIS TITLE OR § 8-215 OF THIS ARTICLE FOR WAGES
PAID TO QUALIFIED EMPLOYEES.

10-306.

(b) The addition under subsection (a) of this section includes the additions
required for an individual under:

(1)    § 10-205(b) of this title (Enterprise zone wage credit,—[and]
employment opportunity credit, AND DISABILITY WAGE CREDIT);

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