Md. Code Regs. 03.04.09.02
Current through Register Vol. 51, No. 25, December 13, 2024
Subject to the limitations in Regulation .03 of this chapter, an employer may claim a credit equal to 5 percent of the costs incurred by the employer during the taxable year to provide long-term care insurance as part of an employee benefit package.
Md. Code Regs. 03.04.09.02