Md. Code Ann., Tax-Gen. § 8-413 — § 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.