2586                                               LAWS OF MARYLAND                         [Ch. 750

BY THE ENTIRETIES OR THROUGH MEMBERSHIP IN A COOPERATIVE.

(2)    "GROSS INCOME" MEANS TOTAL INCOME FROM
ALL SOURCES, WHETHER OR NOT INCLUDED IN THE DEFINITIONS
OF GROSS INCOME FOR FEDERAL OR STATE TAX PURPOSES,
INCLUDING BUT NOT LIMITED TO BENEFITS UNDER THE SOCIAL
SECURITY ACT OR RAILROAD RETIREMENT ACT AS THESE ACTS MAY
BE AMENDED FROM TIME TO TIME, GIFTS IN EXCESS OF $300,
ALIMONY, SUPPORT MONEY, NONTAXABLE STRIKE BENEFITS,
PUBLIC ASSISTANCE RECEIVED IN CASH GRANTS, PENSIONS OR
ANNUITIES, UNEMPLOYMENT INSURANCE BENEFITS, AND WORKMEN'S
COMPENSATION BENEFITS. GROSS INCOME SHALL INCLUDE THE
NET INCOME RECEIVED FROM BUSINESS, RENTAL, OR OTHER
ENDEAVORS BUT IN NO EVENT SHALL A LOSS FROM BUSINESS,
RENTAL OR OTHER ENDEAVORS BE USED IN THE DETERMINATION OF
GROSS INCOME. [[GROSS INCOME SHALL NOT INCLUDE LONG TERM
CAPITAL GAINS OR LONG AND SHORT TERM CAPITAL LOSSES AS
THESE TERMS ARE DEFINED FOR FEDERAL INCOME TAX
PURPOSES.]]

(3)    "COMBINED INCOME" MEANS THE COMBINED
GROSS INCOME OF ALL HOMEOWNERS, IF MORE THAN ONE, AND ALL
PERSONS ACTUALLY RESIDING IN THE SAME DWELLING, EXCEPT
PERSONS WHOSE CONTRIBUTIONS, REASONABLY APPORTIONABLE
TOWARD THE COST OF UPKEEP, MAINTENANCE, AND REPAIR OF THE
DWELLING, ARE IN THE FORM OF FIXED RENTAL CHARGES.

(4)    "DWELLING" MEANS THE DWELLING HOUSE OF
ONE OR MORE HOMEOWNERS AND THE LOT OR CURTILAGE WHERE IT
IS ERECTED, WHICH IS USED AS THE PRINCIPAL RESIDENCE OF
THAT HOMEOWNER OR HOMEOWNERS. NO DWELLING MAY BE DEEMED
A PRINCIPAL RESIDENCE WHICH IS NOT ACTUALLY OCCUPIED OR
EXPECTED TO BE ACTUALLY OCCUPIED BY THE HOMEOWNER OR
HOMEOWNERS FOR MORE THAN SIX MONTHS OF SOME 12 MONTH
PERIOD, INCLUDING THE DATE OF APPLICATION FOR TAX CREDIT.
A HOMEOWNER, OTHERWISE ELIGIBLE, MAY QUALIFY FOR THE
CREDIT IF HE DOES NOT ACTUALLY RESIDE IN THE DWELLING THE
REQUIRED TIME PERIOD BECAUSE OF ILLNESS OR NEED OF
SPECIAL CARE. A HOMEOWNER OR HOMEOWNERS MAY CLAIM CREDIT
IN ONLY ONE DWELLING.

(5)    "TOTAL REAL PROPERTY TAXES" MEANS THE
TOTAL OF ALL REAL PROPERTY TAXES INCLUDING STATE, COUNTY
OR BALTIMORE CITY, MUNICIPAL AND SPECIAL DISTRICTS FOR
WHICH THE HOMEOWNER HAS A REAL PROPERTY TAX LIABILITY ON
THE DWELLING FOR THE TAXABLE YEAR.

(6)    "COUNTY OR BALTIMORE CITY OFFICIAL"
MEANS THE OFFICIAL RESPONSIBLE FOR COLLECTION OF COUNTY
OR BALTIMORE CITY REAL PROPERTY TAXES.

(C) A PROPERTY TAX CREDIT, NOT TO EXCEED $750,
SHALL BE ALLOWED UPON THE APPLICATION OF ANY HOMEOWNER
FROM TOTAL REAL PROPERTY TAXES UPON THE DWELLING FOR