Maryland Code, Labor and Employment § 3-418

(a) In this section, “board, lodging, or other advantage” means a facility or service that an employer customarily provides to an employee.

(b) Unless a collective bargaining agreement excludes board, lodging, or other advantage from the wage of an employee, an employer may include, as part of the wage, the cost that the employer incurs in providing the advantage to the employee.

(c) An employer shall compute the cost of board, lodging, or other advantage in accordance with the regulations that the Commissioner adopts.

(d) The Commissioner may provide, by regulation, for computation of the cost of board, lodging, or other advantage on the basis of: