§ 12–906
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 12-906 (2026)
Title 12. Other Powers of Counties -- Generally
Subtitle 9. Miscellaneous
§ 12–906LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Federal adjusted gross income”, “fiduciary”, “resident”, and “taxable year” have the meanings stated in § 10–101 of the Tax – General Article.
(3)
“Qualified child” and “taxpayer” have the meanings stated in § 10–751 of the Tax – General Article.
(b)
A county may provide, by law, for a grant for each qualified child of a taxpayer if:
(1)
the taxpayer has federal adjusted gross income lower than the threshold amount of $15,000; and
(2)
the taxpayer and each qualified child are residents, other than fiduciaries, who on the last day of the taxable year are:
(i)
domiciled in that county; or
(ii)
maintain a principal residence or place of abode in that county.
(c)
The amount of a grant allowed under this section shall be reduced by 10% for each $1,000, or fraction thereof, by which the taxpayer’s federal adjusted gross income exceeds the threshold amount, except that the reduction cannot reduce the grant below zero.
(d)
A county may provide, by law, for:
(1)
the amount of the grant under subsection (b) of this section; and
(2)
any other provision necessary to carry out the grant under this section.