BLAIR LEE III, Acting Governor                            1179

INTERNAL REVENUE CODE OR THOSE PAYING REASONABLE FIXED

CHARGES.

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

(4)    "DEPARTMENT" MEANS THE STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION.

(5)    "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. A DWELLING MAY NOT BE DEEMED A
PRINCIPAL RESIDENCE WHICH IS NOT ACTUALLY OCCUPIED OR
EXPECTED TO BE ACTUALLY OCCUPIED BY THE HOMEOWNER OR
HOMEOWNERS FOR MORE THAN 6 MONTHS OF SOME 12-MONTH PERIOD,
INCLUDING JULY 1 OF THE TAXABLE YEAR FOR WHICH THE TAX
CREDIT IS SOUGHT. A HOMEOWNER, OTHERWISE ELIGIBLE, MAY
QUALIFY FOR THE CREDIT IF HE DOES NOT ACTUALLY RESIDE IN THE
DWELLING FOR THE REQUIRED TIME PERIOD BECAUSE OF ILLNESS OR
NEED OF SPECIAL CARE THAT HAS BEEN DIAGNOSED AS TEMPORARY IN
NATURE OR PRESCRIBED FOR A TEMPORARY OR LIMITED PERIOD OF
TIME, EVEN IF THE HOMEOWNER REQUIRES, UNDER SUCH
CIRCUMSTANCES, INSTITUTIONALIZATION IN A PRIVATE OR PUBLIC
NURSING HOME OR MEDICAL CARE FACILITY, AND IF DURING THE
TEMPORARY PERIOD THE HOMEOWNER RENTS THE DWELLING FOR A
PERIOD NOT TO EXCEED 1 YEAR. HOWEVER, THE RENT SHALL BE
INCLUDED AS GROSS INCOME FOR PURPOSES OF ELIGIBILITY AS
DEFINED IN THIS SECTION. A HOMEOWNER OR HOMEOWNERS MAY
CLAIM CREDIT IN ONLY ONE DWELLING.

(6)    "FULL CREDIT HOMEOWNER" MEANS A HOMEOWNER
WHO BY JULY 1 OF THE TAXABLE YEAR IN WHICH THE CREDIT IS TO
BE ALLOWED, IS 60 YEARS OF AGE OR OLDER, OR WHO RECEIVES
QUALIFIED FOR BENEFITS AS A RESULT OF A FINDING OF PERMANENT
AND TOTAL DISABILITY UNDER THE SOCIAL SECURITY ACT, THE
RAILROAD RETIREMENT ACT, ANY FEDERAL ACTS FOR MEMBERS OF THE
ARMED FORCES OF THE UNITED STATES, OR ANY OTHER FEDERAL
RETIREMENT SYSTEM, OR BY THE COUNTY HEALTH OFFICER OR
COMMISSIONER OF HEALTH OF BALTIMORE CITY.

(7)    "GROSS INCOME" MEANS TOTAL INCOME FROM ALL
SOURCES, FOR THE CALENDAR YEAR IMMEDIATELY PRECEDING THE
TAXABLE YEAR, 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, THE AGGREGATE OF GIFTS IN EXCESS OF $300,
ALIMONY, SUPPORT MONEY, NONTAXABLE STRIKE BENEFITS, PUBLIC
ASSISTANCE RECEIVED IN CASH GRANTS, PENSIONS, ANNUITIES,
UNEMPLOYMENT INSURANCE BENEFITS, AND WORKMEN'S COMPENSATION
BENEFITS. THE TERM INCLUDES THE NET INCOME RECEIVED FROM
BUSINESS, RENTAL, OR OTHER ENDEAVORS. A LOSS FROM BUSINESS,
RENTAL, OR OTHER ENDEAVOR MAY NOT BE USED IN THE
DETERMINATION OF GROSS INCOME.

(8) "HOMEOWNER" MEANS EVERY PERSON WHO BY JULY