{"data":{"id":"us-md/md.-code-tax-general-8-413","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 8–413","heading":"","body":"A public service company may claim a credit against the public service company franchise tax for:\n(1) wages paid to a qualified employee with a disability; and\n(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\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=8-413","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"aa8ed0db3ac999014b4927127a0362852ed385e95d8bee351f5387664827a471","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-8-412","next":"us-md/md.-code-tax-general-8-415"},"notice":"GroundRules: Original legal text. Not legal advice."}