Maryland Code, Labor and Employment § 8.5-101

(c)(1) Except as provided in paragraph (2) of this subsection, “employer” has the meaning stated in § 10-905 of the Tax--General Article.

(2) “Employer” does not include the federal government, the State, another state, or a political subdivision of the State or another state.

(d)(1) “Health insurance costs” means the amount paid by an employer to provide health care or health insurance to employees in the State to the extent the costs may be deductible by an employer under federal tax law.

(2) “Health insurance costs” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits as defined in § 213(d) of the Internal Revenue Code.