§ 10-715
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/md/tax-general/10-715A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–715.
(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.
(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:
(1)is required to withhold from the wages of employees under § 10-908 of this title; and
(2)is required to pay to the Comptroller under § 10-906(a) of this title.