(B) (1) IF A COUNTY PARTIALLY REIMBURSES AN INDIVIDUAL FOR TUITION
PAID, THE INDIVIDUAL MAY CLAIM A TAX CREDIT ALLOWED UNDER THIS SECTION
FOR THE BALANCE OF THE TUITION NOT PAID BY THE COUNTY.

(2) THE CREDIT ALLOWED UNDER THIS SECTION MAY NOT EXCEED THE
STATE INCOME TAX FOR THAT TAXABLE YEAR, CALCULATED BEFORE THE
APPLICATION OF THE CREDITS ALLOWED UNDER THIS SECTION AND §§ 10-701 AND
10-701.1 OF THIS SUBTITLE BUT AFTER THE APPLICATION OF THE OTHER CREDITS
ALLOWABLE UNDER THIS SUBTITLE.

(2) (3) THE UNUSED AMOUNT OF THE CREDIT FOR ANY TAXABLE YEAR
MAY NOT BE CARRIED OVER TO ANY OTHER TAXABLE YEAR

SECTION 2. 3. AND BE IT FURTHER ENACTED, That the probationary
period of 3 years of employment as provided by § 6-202(b) of the Education Article, as
enacted under Section 1 of this Act, shall apply to all professional assistants
certificated employees in a public school system hired on or after July 1, 1999.

SECTION 3. 4. AND BE IT FURTHER ENACTED, That the Maryland State
Department of Education shall report to the Governor and General Assembly on the
effectiveness of the programs established in this Act after 3 years and no later than
September 1, 2002.

SECTION 4. 5. AND BE IT FURTHER ENACTED, That Section 2 of this Act
shall take effect July 1, 2000 and shall be applicable to all taxable years beginning
after December 31, 1999.

SECTION 6. AND BE IT FURTHER ENACTED, That, except as provided in
Section 5 of this Act, this Act shall take effect July 1, 1999.

Approved May 27, 1999.

CHAPTER 601
(House Bill 10)

AN ACT concerning

Commission on Education Finance, Equity, and Excellence

FOR the purpose of establishing a Commission on Education Finance, Equity, and
Excellence; requiring the Commission to make recommendations to ensure the
adequacy of funding and equity in funding for students in public schools
statewide, to ensure excellence in school systems and student performance, to
provide for a transition as current educational funding initiatives abrogate, and
to analyze whether the current funding procedures should be retained or certain
new procedures adopted, and to ensure that local property tax policies do not
affect the equitable allocation of education funding for students in public schools
statewide; providing for the appointment of members of the Commission;
providing for the staffing for the Commission; requiring an interim and a final