Volume 794, Page 2583 View pdf image |
PARRIS N. GLENDENING, Governor Ch. 379 section for the wages and qualified child care expenses with respect to a qualified (2) The same tax credit cannot be applied more than once against different (c) For each taxable year, for the wages paid to each qualified employment (1) 30% of up to the first $6,000 of the wages paid to the qualified (2) 20% of up to the first $6,000 of the wages paid to the qualified (3) 10% of up to the first $6,000 of the wages paid to the qualified (d) For each taxable year, for child care provided or paid for by a business entity (1) Up to $600 of the qualified child care expenses incurred for each (2) Up to $500 of the qualified child care expenses incurred for each (3) Up to $400 of the qualified child care expenses incurred for each (e) (1) A business entity may not claim the credit under this section for an (i) Who is hired to replace a laid-off employee or to replace an (ii) For whom the business entity simultaneously receives federal or (2) A business entity may not claim the credit under this section until it has (3)
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Volume 794, Page 2583 View pdf image |
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