# Local Government (GLG)

## Title 12. Other Powers of Counties -- Generally

### Subtitle 9. Miscellaneous

#### Section 12-906

(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 Sec. 10-101 of the Tax - General Article.

  (3) "Qualified child" and "taxpayer" have the meanings stated in Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)