Subject to subsection (e) of this section, for each fiscal year, the Comptroller shall pay to an eligible county a grant in the amount determined under subsection (c)(3) of this section. A county may not receive a grant under subsection (a) of this section if any of the county’s income tax rates were less than 2.6%: for the taxable year that ended in the second prior fiscal year; or for any subsequent taxable year through the taxable year that ends in the current fiscal year. For each fiscal year, the Comptroller shall determine for each county: the county income tax collected from individuals for the taxable year that ended in the second prior fiscal year, based on tax returns filed through November 1 of the year following the applicable taxable year; and the amount of county income tax that the county would have received if the county income tax rate was 2.54%. For each fiscal year, the Comptroller shall determine as rounded to the nearest cent: the per capita yield of the county income tax for each county, based on: the population of the county as last projected by the Maryland Department of Health for July 1 of the applicable taxable year or the latest decennial census for the applicable taxable year; and the amount specified in paragraph (1)(ii) of this subsection; and the per capita statewide yield of the county income tax, based on: the State population as last projected by the Maryland Department of Health for July 1 of the applicable taxable year or the latest decennial census for the applicable taxable year; and the amount of county income tax specified in paragraph (1)(ii) of this subsection for all counties. If the per capita yield of the county income tax for a county determined under paragraph (2)(i) of this subsection is less than 75% of the per capita statewide yield of the county income tax determined under paragraph (2)(ii) of this subsection, the Comptroller shall determine the amount that would increase the county per capita yield to equal 75% of the statewide per capita yield, as rounded to the nearest dollar. The Comptroller shall pay to an eligible county the amount determined under subsection (c)(3) of this section in quarterly payments during each fiscal year. Except as provided in paragraphs (2) and (3) of this subsection, for fiscal year 2011 and each subsequent fiscal year, the distribution provided to any county or Baltimore City under this section may not exceed the amount distributed to the county or Baltimore City for fiscal year 2010. This paragraph applies to a county or Baltimore City if the county or Baltimore City has a single county income tax rate. If a county or Baltimore City has a county income tax rate of at least 2.8% but less than 3%, the county or Baltimore City may receive a minimum of 20% of the amount determined under subsection (c)(3) of this section. If a county or Baltimore City has a county income tax rate of at least 3% but less than 3.2%, the county or Baltimore City may receive a minimum of 40% of the amount determined under subsection (c)(3) of this section. If a county or Baltimore City has a county income tax rate of at least 3.2%: on or before June 30, 2017, the county or Baltimore City may receive a minimum of 60% of the amount determined under subsection (c)(3) of this section; in fiscal year 2018, the county or Baltimore City may receive a minimum of 63.75% of the amount determined under subsection (c)(3) of this section; in fiscal years 2019, 2020, and 2021, the county or Baltimore City may receive a minimum of 67.5% of the amount determined under subsection (c)(3) of this section; and in fiscal year 2022, and each fiscal year thereafter, the county or Baltimore City may receive a minimum of 75% of the amount determined under subsection (c)(3) of this section. This paragraph applies to a county or Baltimore City if the county or Baltimore City has more than one county income tax rate. If each county income tax rate imposed by a county or Baltimore City is at least 2.8% but less than 3.0%, the county or Baltimore City may receive a minimum of 20% of the amount determined under subsection (c)(3) of this section. If the lowest county income tax rate imposed by a county or Baltimore City is at least 2.9% and each county income tax rate imposed on Maryland taxable income greater than $100,000 is at least 3.0%, the county or Baltimore City may receive a minimum of 40% of the amount determined under subsection (c)(3) of this section. If the lowest county income tax rate imposed by a county or Baltimore City is at least 3.1% and each county income tax rate imposed on Maryland taxable income greater than $100,000 is at least 3.2%, the county or Baltimore City may receive a minimum of 75% of the amount determined under subsection (c)(3) of this section.

The intent of this section is to: reimburse Anne Arundel County for the supporting facilities and services that it provides for private development that is not related to aviation on State–owned land at Baltimore–Washington International Thurgood Marshall Airport; and eliminate any competitive advantage that Baltimore–Washington International Thurgood Marshall Airport might have over private property in attracting new development or construction. Notwithstanding the provisions of §§ 6–102, 7–211, and 7–401 of the Tax – Property Article, for all private development that is not related to aviation on State–owned land at Baltimore–Washington International Thurgood Marshall Airport, the State shall pay to Anne Arundel County annually an amount that: is agreed on by the Secretary of Transportation and the County Executive of Anne Arundel County; and does not exceed an amount equal to the local property taxes that would have been paid to Anne Arundel County if the private development were not constructed on State–owned land. To fund the payments required under subsection (b) of this section, the State shall charge a special user fee to the private development described in subsection (b) of this section. The Maryland Aviation Administration shall specify what constitutes private development that is not related to aviation on State–owned land at Baltimore–Washington International Thurgood Marshall Airport.

** IN EFFECT UNTIL JULY 1, 2026 PER CHAPTER 604 OF 2025 ** The Governor shall include in the budget bill for fiscal year 2025 a General Fund appropriation for the following teacher retirement supplemental grants to the following counties: Allegany County – $1,632,106; Baltimore City – $10,047,596; Baltimore County – $3,000,000; Caroline County – $685,108; Dorchester County – $308,913; Garrett County – $406,400; Prince George’s County – $9,628,702; Somerset County – $381,999; and Wicomico County – $1,567,837. For fiscal year 2026, the Governor shall include in the budget bill a General Fund appropriation for the following teacher retirement supplemental grants to the following counties: Allegany County – $816,053; Baltimore City – $5,023,798; Baltimore County – $1,500,000; Caroline County – $342,554; Dorchester County – $154,457; Garrett County – $203,200; Prince George’s County – $4,814,351; Somerset County – $191,000; and Wicomico County – $783,919.

If on or before January 1, 2020, the Federal Nuclear Regulatory Commission license for the Calvert Cliffs Nuclear Power Plant expires and is not extended or renewed, for each of the 5 taxable years following the expiration, the State shall pay as a grant to Calvert County an amount equal to the applicable percentage, specified in subsection (b) of this section, of the difference between: the product of multiplying $14,554,000 times the percentage specified for the taxable year under § 7–237(b) of the Tax – Property Article; and the sum of: $2,000,000; and the county’s property tax revenue for the taxable year derived from personal property that is machinery or equipment used to generate electricity for sale. For purposes of determining the amount of a grant provided under subsection (a) of this section, the applicable percentage is: 100% for the first taxable year; 80% for the second taxable year; 60% for the third taxable year; 40% for the fourth taxable year; and 20% for the fifth taxable year. For each taxable year for which a grant is provided under subsection (a) of this section, the Department of Assessments and Taxation shall determine and certify to the Comptroller Calvert County’s property tax revenue for the taxable year that is derived from personal property that is machinery or equipment used to generate electricity for sale. The Comptroller shall pay to Calvert County the amount specified in subsection (a)(1) of this section in equal payments, at the end of each quarter of each taxable year for which a grant is payable.

For each of fiscal years 2025 and 2026, the Governor shall include in the annual budget bill an appropriation of $500,000 to the Prince George’s County Office of the County Executive to be used for the Prince George’s County Reentry Employment Incentive Program under § 10–334 of the Prince George’s County Code. For each of fiscal years 2027 and 2028, the Governor shall include in the budget bill an appropriation of $350,000 to the Prince George’s County Office of the County Executive to be used for the Prince George’s County Reentry Employment Incentive Program under § 10–334 of the Prince George’s County Code. The funds provided under this section shall be supplemental to, and may not supplant, funds otherwise available for reentry employment incentives in Prince George’s County.