Code of Maryland Regulations
Title 13A - STATE BOARD OF EDUCATION
Subtitle 11 - PROGRAMS FOR ADULTS WITH DISABILITIES
Chapter 13A.11.02 - Maryland Disability Employment Tax Credit
Section 13A.11.02.04 - Amount of Credit
Universal Citation: MD Code Reg 13A.11.02.04
Current through Register Vol. 51, No. 19, September 20, 2024
A. Wages.
(1) For individuals hired before July 1, 2000, for the first and second years of employment of a qualified employee with a disability, the credit is 20 percent of up to the first $6,000 of wages paid to that employee.
(2) For individuals hired on or after July 1, 2000, the credit is 30 percent of up to the first $6,000 of wages paid to the qualified employee with a disability for the first year of employment. For the second year of employment, the credit is 20 percent of up to the first $6,000 of wages paid to the qualified employee with a disability.
B. Child Care or Transportation Expenses.
(1) For the first year of employment of a qualified employee with a disability, the credit is up to $600 of the child care or transportation expenses paid for that employee.
(2) For the second year of employment of a qualified employee with a disability, the credit is up to $500 of the child care or transportation expenses for that employee.
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