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Overview
The Maryland Income Tax – Work Opportunity Tax Credit (“Maryland WOTC”) is a tax credit of up to 50% of an employer’s Federal Work Opportunity Tax Credit (“WOTC”) claimed for qualifying employees in Maryland. Employers, including 501(c) organizations, with employees in Maryland may be able to claim the Maryland WOTC.
Eligibility
Employers must have claimed the Federal WOTC for qualified employees in Maryland in order to claim the Maryland WOTC.
Credit Period
The Maryland WOTC is available for all tax years after December 31, 2021 and continues until January 1, 2029.