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Statutes Text

Article - Tax - General




§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

        (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.



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