A public service company may claim a credit against the public service company franchise tax for: (1) wages paid to a qualified employee with a disability; and (2) (i) child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21-309 of the Education Article; or (ii) transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21-309 of the Education Article.
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