§ 6-115. Credit for wages, child care, and transportation for employees with disability

Latest version.

   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.

HISTORY: 1997, ch. 112, § 1; ch. 113, § 1.

                    
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