Md. Code Regs. 13A.11.02.04 - Amount of Credit
A. Wages.
(1) For individuals hired before July 1, 2000, for the first and second years of employment of a qualified employee with a disability, the credit is 20 percent of up to the first $6,000 of wages paid to that employee.
(2) For individuals hired on or after July 1, 2000, the credit is 30 percent of up to the first $6,000 of wages paid to the qualified employee with a disability for the first year of employment. For the second year of employment, the credit is 20 percent of up to the first $6,000 of wages paid to the qualified employee with a disability.
B. Child Care or Transportation Expenses.
(1) For the first year of employment of a qualified employee with a disability, the credit is up to $600 of the child care or transportation expenses paid for that employee.
(2) For the second year of employment of a qualified employee with a disability, the credit is up to $500 of the child care or transportation expenses for that employee.
Notes
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