An insurer may claim a credit against the premium tax payable under this subtitle for:
(1) wages paid to a qualified employee with a disability; and
(2) (i) child care provided or paid for by the insurer 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 insurer for a qualified employee with a disability as provided under § 21–309 of the Education Article.