10                                        LAWS OF MARYLAND                              [ Ch. 1

any other municipal corporation in this State.

(b) As used in this section, the following words
have the meanings herein specified. "Homeowner" means
every person who actually resides in a dwelling in which
such person has a legal interest, including any life
estate, whether as sole owner, joint tenant, in common,
or tenant by the entireties. "Gross income" means total
gross income from all sources, including but not limited
to gifts, and whether or not included in the definitions
of gross income for federal or State income tax purposes,
but "gross income" does not include the amount of old
age, survivors, or disability benefits received under the
Social Security Act, as amended, or under the Railroad
Retirement Act, as amended, "Combined gross 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 towards the cost of upkeep,
maintenance and repair of the dwelling, are in the form
of fixed rental charges. "Dwelling" means the dwelling
house of one or more homeowners and the lot or curtilage
where the same is erected, which is used as the principal
residence of such homeowner or homeowners. No dwelling
shall be deemed a principal residence which is not
actually occupied or expected to be actually occupied by
such homeowner or homeowners for more than six months of
some twelve—month period including the date of
application for credit. A homeowner or homeowners may
claim credit on only one such dwelling. The
administrative unit or official administering the program
may qualify a homeowner otherwise eligible for the tax
credit if he does not actually reside in the dwelling the
required time period for reason of illness or need of
special care. When any property which is owned by a
person who is entitled to a tax credit under this section
is sold to a purchaser, the tax credit shall be
terminated as of the date of transfer of the property
between the parties. The total amount of any tax credit
shall be included in the amount of ordinary taxes which
were paid by the seller of the property and which are
adjusted at the time of settlement for the property
between the seller and the purchaser. The seller of the
property shall receive credit only for that proportion of
the tax credit which his period of ownership of the
property during the taxable year in which the transfer
occurs bears to the entire taxable year. The remaining
portion of the tax credit shall be paid by the seller to
the county in which the property is located and shall be
deposited into general funds of the county.
"Subdivision" means any county of the State of Maryland,
or the City of Baltimore.

(c) There shall be allowed upon the application of