Ch. 113

1997 LAWS OF MARYLAND

Article - Tax - General

8-216.

A FINANCIAL INSTITUTION MAY CLAIM A CREDIT AGAINST THE FINANCIAL
INSTITUTION 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

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:

- 1652 -