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Work-Based Learning Program Tax Credit

The Work-Based Learning Program Credit expired December 31, 2012. No more credits may be earned for this program.

Maryland had offered a tax credit to employers for approved paid work-based learning programs that provided to students, a structured employer-supervised learning experience.

The tax credit was limited to the State portion of the income tax. While no more Work-Based Learning Program Tax Credits may be earned, excess credits already earned, but not used, may be carried over until used, or for up to 5 years beginning with the tax year in which the credit was earned, whichever comes first.

Electronic Filing required:

The carryover of the excess Work-Based Learning income tax credit must be requested on an electronic return completing the Form 500CR section of the electronic income tax return.

An organization that is exempt from taxation under 501(c)(3) or (4) of the Internal Revenue Code may apply the credit against the income tax due on unrelated business income.



 
Links for Business Tax Credits
General Information
Business Tax Credits
  Bio-Heating Oil Tax Credit
  Biotechnology Investment Incentive Tax Credit
  Businesses That Create New Jobs Tax Credit
  Cellulosic Ethanol Technology Research and Development Tax Credit
  Clean Energy Incentive Tax Credit
  Community Investment Tax Credit
  Commuter Tax Credit
  Cybersecurity Investment Incentive Tax Credit
  Electric Vehicle Recharging Equipment Tax Credit
  Employer-Provided Long-Term Care Insurance Tax Credit
  Employer Security Clearance Costs Tax Credits
  Employment Opportunity Tax Credit
  Enterprise Zone Tax Credit
  Film Production Activity Tax Credit
  Green Building Tax Credit
  Health Enterprise Zone Hiring Tax Credit
  Job Creation Tax Credit
  Long-Term Employment of Ex-Felons Tax Credit
  Maryland Disability Employment Tax Credit
  Maryland-Mined Coal Tax Credit
  One Maryland Economic Development Tax Credit
  Oyster Shell Recycling Tax Credit
  Qualified Vehicle Tax Credit
  Research and Development Tax Credits
  Heritage Structure Rehabilitation Tax Credit
  Work-Based Learning Program Tax Credit
  Wineries and Vineyards Tax Credit
  Endow Maryland Tax Credit
 
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