826                                     LAWS OF MARYLAND                                 Ch. 215

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 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)] (7) "Homeowner" means every person who by
July 1 of the taxable year in which the credit is to be
allowed, actually resides in a dwelling in which the person
has a legal interest. Legal interest includes any life
estate, whether as sole owner, joint tenant, tenant in
common, tenant by the entireties or through membership in a
cooperative.

[(9) "Partial credit homeowner" means a
homeowner that does not meet the qualifications set forth in
subsection (a)(6) of this section.]

[(10)] (8) "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. The real property tax
liability shall be calculated on the assessed valuation of
the dwelling or $40,000, whichever is less. All discounts
for early payment and all interest or penalties for failure
to pay taxes on or before October 1 shall be calculated on

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