Maryland Code, Tax-General § 10-755

(a) In this section, “federal work opportunity credit” means the work opportunity tax credit allowed under § 38 of the Internal Revenue Code.

(b) An employer may claim a credit against the State income tax for wages paid or incurred by the employer during the taxable year to an individual with barriers to employment who is employed in the State in an amount equal to the lesser of:

(c) An employer that is an organization exempt from taxation under § 501(c) 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:

(d) The unused amount of the credit under this section may not be carried over to any other taxable year.

(e) On or before December 31, 2028, the Department of Legislative Services shall prepare a tax credit evaluation in accordance with Title 1, Subtitle 3 of this article on the tax credit authorized under this section and report to the General Assembly, in accordance with § 2-1257 of the State Government Article, on the tax credit evaluation.