830                                 Laws of Maryland                        [Ch. 271

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12D(a) of Article 81 of the Annotated Code of Mary-
land (1969 Replacement Volume and 1971 Supplement), title "Reve-
nue and Taxes," subtitle "What Shall Be Taxed and Where," be and
it is hereby repealed and re-enacted, with amendments, to read as fol-
lows:

12D.

(a) The governing body of every county and municipality in this
State, by resolution or ordinance enacted under its usual procedure
therefor, may provide for a tax credit additional to the credit pro-
vided by Section 12F of this article on the basis of age of the
taxpayer, income or means of the taxpayer, and the value of property,
as to property taxes imposed upon real property in such particular
subdivision. The tax credit may apply to any person, joint tenants,
tenants in common, or tenants by the entireties who come within
the category locally provided. The county or municipality may further
provide for the procedure or conditions applying to any such tax
credit. An ordinance or resolution enacted pursuant to the authority
of this subsection may, subject to the restriction imposed by sub-
section (b), incorporate by reference Section 12F of this article, so
that the additional credit provided by such ordinance or resolution
takes the form of an increase in the amount of credit provided by
Section 12F for a lessening or modification of conditions of eligibility,
or procedural requirements therefor. In Anne Arundel, Baltimore,
Howard, Montgomery, Prince George's, Talbot, Wicomico, and Wor-
cester counties if the taxpayer otherwise meets the conditions or
criteria established by the county applying to the tax credit, [then]
the tax credit shall be increased, in the event the valuation and
assessment of the property to which the tax credit applies is increased
over its valuation and assessment at the time of the original grant
of a tax credit to the same taxpayer or taxpayers under this section,
in such amount as is required to produce the same tax for county
purposes as would have been produced at the county tax rate for any
given year if the [said] valuation and assessment had not been in-
creased.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 5, 1972.

CHAPTER 271
(House Bill 250)

AN ACT to add new Section 302A to Article 81 of the Annotated
Code of Maryland (1969 Replacement Volume and 1971 Supple-
ment), title "Revenue and Taxes," subtitle "Income Tax," to follow
immediately after Section 302 thereof, prohibiting the disclosure
of information obtained in the business of preparing, or assisting
taxpayers in preparing income tax returns.