MARVIN MANDEL, Governor                            1363

(F) IN WICOMICO COUNTY, THERE SHALL BE ALLOWED
UPON THE APPLICATION OF ANY HOMEOWNER WHO HAS ATTAINED
THE AGE OF 65 YEARS BY JULY 1 OF ANY YEAR, WHICH IS THE
FIRST DAY OF THE TAXABLE YEAS FOR WHICH THE CREDIT IS
SOUGHT, AND WHOSE GROSS INCOME, OR WHOSE COMBINED GROSS
INCOME, AS THE CASE MAY BE, IS NOT IN EXCESS OF $6,000
FOR THE CALENDAR YEAR IMMEDIATELY PRECEDING THE FISCAL

YEAR OF APPLICATION,__OR ANY HOMEOWNER WHO HAS NOT

ATTAINED THE AGE 65 YEARS AND WHO RECEIVES BENEFITS AS A
RESULT OF A FINDING OF PERMANENT AND TOTAL DISABILITY

UNDER THE SOCIAL SECURITY ACT OR UNDER THE RAILROAD

RETIREMENT ACT AND WHOSE GROSS INCOME INCLUDING SOCIAL
SECURITY AND RAILROAD RETIREMENT BENEFITS DOES NOT EXCEED
$6,000 FOR THE CALENDAR YEAR IMMEDIATELY PRECEDING THE

FISCAL__YEAR APPLICATION, A SINGLE TAX CREDIT FROM COUNTY

REAL PROPERTY TAXES UPON THE DWELLING FOR WHICH THE
APPLICATION FOR TAX CREDIT IS MADE, WHICH TAX CREDIT
SHALL EQUAL 50% OF THE ASSESSED VALUE OF THE DWELLING OR
$5,000, WHICHEVER IS THE LOWER AMOUNT, MULTIPLIED BY THE
COUNTY TAX RATE. THE MINIMUM TAX CREDIT GRANTED TO
QUALIFIED APPLICANTS SHALL BE $3,000 MULTIPLIED BY THE
COUNTY RATE. IN ORDER TO QUALIFY, APPLICANTS MAY DEDUCT
FROM CIVIL SERVICE RETIREMENT BENEFITS AN AMOUNT EQUAL TO
THE AVERAGE ANNUAL BENEFIT RECEIVED IN MARYLAND BY
PERSONS WHO RETIRED AT THE AGE OF 65 OR OLDER UNDER THE
SOCIAL SECURITY AND RAILROAD RETIREMENT ACTS FOR THE
PRIOR CALENDAR YEAR. THE COMPTROLLER SHALL DETERMINE THE
AMOUNT OF THE AVERAGE BENEFIT ANNUALLY. APPLICATION FOR
A TAX CREDIT SHALL BE AS PROVIDED IN SECTION 49C OF THIS
ARTICLE. THE DEFINITIONS IN SUBSECTION (B) OF THIS
SECTION SHALL BE APPLICABLE TO ANY CREDIT GRANTED UNDER
THIS SUBSECTION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1,

Approved April 30, 1974.

CHAPTER 304
(Senate Bill 129)
AN ACT concerning

Sexual Discrimination — Work Release Program

FOR the purpose of eliminating sexually discriminatory
references in the Division of Correction's "extended
work release program".