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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 10-715

§ 10-715

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtg-10-603 · § 10-603
  2. gtg-10-604 · § 10-604
  3. gtg-10-701.1 · § 10-701.1
  4. gtg-10-701 · § 10-701
  5. gtg-10-702 · § 10-702
  6. gtg-10-703.2 · § 10-703.2
  7. gtg-10-703 · § 10-703
  8. gtg-10-704.1 · § 10-704.1
  9. gtg-10-704.4 · § 10-704.4
  10. gtg-10-704.5 · § 10-704.5
  11. gtg-10-704.6 · § 10-704.6
  12. gtg-10-704.7 · § 10-704.7
  13. gtg-10-704.8 · § 10-704.8
  14. gtg-10-704 · § 10-704
  15. gtg-10-705 · § 10-705
  16. gtg-10-706 · § 10-706
  17. gtg-10-707 · § 10-707
  18. gtg-10-709 · § 10-709
  19. gtg-10-710 · § 10-710
  20. gtg-10-714 · § 10-714
  21. gtg-10-715 · § 10-715
  22. gtg-10-716 · § 10-716
  23. gtg-10-717 · § 10-717
  24. gtg-10-718 · § 10-718
  25. gtg-10-719 · § 10-719
  26. gtg-10-720 · § 10-720
  27. gtg-10-721 · § 10-721
  28. gtg-10-722 · § 10-722
  29. gtg-10-723 · § 10-723
  30. gtg-10-724 · § 10-724
  31. gtg-10-725 · § 10-725
  32. gtg-10-726 · § 10-726
  33. gtg-10-730 · § 10-730
  34. gtg-10-732 · § 10-732
  35. gtg-10-733.1 · § 10-733.1
  36. gtg-10-733 · § 10-733
  37. gtg-10-734.1 · § 10-734.1
  38. gtg-10-734 · § 10-734
  39. gtg-10-736 · § 10-736
  40. gtg-10-738 · § 10-738
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