14                                        LAWS OF MARYLAND                             (Ch. 1

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.

(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 say 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 which
application for the tax credit is made. The tax credit
shall be equal to the amount of real property taxes in
excess of a percentage of the combined income of the
homeowner. This percentage shall not exceed three
percent of the first $3,000 of combined income, four
percent of the next $5,000 of combined income, five