MARVIN MANDEL, Governor                            2023

sought;] shall receive benefits as a result of a finding
of permanent and total disability under the Social
Security Act, or under the Railroad Retirement Act, or
under the provisions of federal acts for members of the
armed forces of the United States; and shall have a
combined gross income not in excess of $5,000 for the
calendar year immediately preceding the taxable year for
which credit is sought. [Application for this tax credit
shall be as provided in § 49C of this article.]

(c) The counties, [and] Baltimore City AND ANY
INCORPORATED MUNICIPALITY may provide for a tax credit
additional to the credit provided in subsections (a) and
(d) of this section and the additional credit may take
the form of an increase in the amount of credit provided
in subsection (a) or (d), or a lessening or modification
of the conditions of income or disability eligibility, or
procedural requirements therefor. No action of the
counties, [or] Baltimore City OR ANY INCORPORATED
MUNICIPALITY shall reduce the amount of the credit
provided by subsections (a) and (d) of this section or
impose any less inclusive or further conditions of
eligibility therefor or more stringent or further
procedural requirements therefor.

49C.

(c) Application for tax credit shall be made under
oath or affirmation that the matters and facts stated in
the application are true to the best of the applicant's
knowledge, information and belief. In Allegany County
only, after the original application for tax credit and
except when the administrative unit or official has
reason to suspect fraud, misrepresentation or erroneous
facts which disqualify an applicant's eligibility for the
tax credit, an applicant for a tax credit may not be
required to furnish any information other than an
affidavit making oath or affirmation under penalties of
perjury that to the best of the applicant's knowledge,
information and belief, he qualifies by reason of
income[, age] or disability as provided by § 12F-3 of
this article, and this affidavit shall be updated
annually by a simple statement of income on forms
supplied by the Board of County Commissioners and signed
by the recipient of the tax credit.

SECTION 2. AND BE IT FURTHER ENACTED, That Section
12F-1(g) of Article 81 — Revenue and Taxes, of the
Annotated Code of Maryland (1975 Replacement Volume and
1975 Supplement) be and it is hereby repealed:

Article 81 — Revenue and Taxes

12F-1.

[ (g) The homeowner shall present the certificate of
eligibility to the appropriate county or Baltimore City
official with his tax bill, or tax bills, as the case may