PARRIS N. GLENDENING, Governor

Ch. 112

8-413.

A PUBLIC SERVICE COMPANY MAY CLAIM A CREDIT AGAINST THE PUBLIC
SERVICE COMPANY FRANCHISE TAX FOR:

(1) WAGES PAID TO A QUALIFIED EMPLOYEE WITH A DISABILITY AND

FOR.; AND

(2) (I) CHILD CARE PROVIDED OR PAID FOR BY A BUSINESS ENTITY
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 BUSINESS
ENTITY FOR A QUALIFIED EMPLOYEE WITH A DISABILITY AS PROVIDED UNDER § 21-309
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) § 10-704.3 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) § 10-704.7 OF THIS TITLE OR § 8-216 OF THIS ARTICLE FOR WAGES
PAID AND QUALIFIED CHILD CARE OR TRANSPORTATION EXPENSES INCURRED WITH
RESPECT TO A QUALIFIED EMPLOYEE WITH A DISABILITY.

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 CREDIT);

10-704.7.

(A) AN INDIVIDUAL OR A CORPORATION MAY CLAIM A CREDIT AGAINST THE
INCOME TAX FOR;

(1) WAGES PAID TO A QUALIFIED EMPLOYEE WITH A DISABILITY AND

FOR;AND

(2) (I) CHILD CARE PROVIDED OR PAID FOR BY A BUSINESS ENTITY
FOR THE CHILDREN OF A QUALIFIED EMPLOYEE WITH A DISABILITY AS PROVIDED
UNDER § 21-309 OF THE EDUCATION ARTICLE; OR

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