{"data":{"id":"us-md/md.-code-tax-general-10-715","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–715","heading":"","body":"(a) An individual or corporation may claim a credit against the State income tax for the cost of providing commuter benefits to the business entity’s employees as provided under § 2-901 of the Environment Article.\n(b) An organization that is exempt from taxation under § 501(c)(3) or (4) of the Internal Revenue Code may apply the credit under this section as a credit for the payment to the Comptroller of taxes that the organization:\n(1) is required to withhold from the wages of employees under § 10-908 of this title; and\n(2) is required to pay to the Comptroller under § 10-906(a) of this title.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-715","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"0482a4c560437d3f098950705cf7432e8ab926aba64d30aa5eca5bb39110c891","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-714","next":"us-md/md.-code-tax-general-10-716"},"notice":"GroundRules: Original legal text. Not legal advice."}