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Maryland Code, Tax-General § 10-715

Current as of January 01, 2025 | Updated by Findlaw Staff

(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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Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-715 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-715/

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