Md. Code, Insurance § 6–115

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.