COMAR 03.04.09.02 — § 2 Credit Allowed.

.02 Credit Allowed.
Subject to the limitations in
Regulation .03 of this chapter
, an employer may claim a credit equal to 5 percent of the costs incurred by the employer during the taxable year to provide long-term-care insurance as part of an employee benefit package.
Cross References
03.04.09.03A
03.04.09.03B

Cross References
03.04.09.03A

03.04.09.03B

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