HARRY HUGHES, Governor

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FOR the purpose of allowing an otherwise eligible applicant
to receive a tax credit, under certain circumstances
under the program of homeowners' property tax credits
based on income, even if the applicant is permanently
institutionalized due to illness.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-l(a)(5)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

12F-1.

(a) (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, UNLESS THE DWELLING IS RENTED
BY A MEMBER OR MEMBERS OF THE HOMEOWNER'S IMMEDIATE FAMILY
OR THE DWELLING IS UNOCCUPIED 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.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 452