1168

LAWS OF MARYLAND

Ch. 54

2. tangible personal property.

(3)  "Assumed real property tax" means:

(i) 15% of the occupancy rent paid by a renter
during the calendar year; or

(ii) 15% of the occupancy rent paid by a renter
during the calendar year plus any tax paid under Article 81, §
12C of the Code.

(4)  "Combined income" means the combined gross income
of all individuals who actually reside in a dwelling except an
individual who:

(i) is a dependent of the renter under § 152 of
the Internal Revenue Code; or

(ii) pays a reasonable amount for rent or room
and board.

(5) (i) "Dwelling" means a rental unit that is the
principal residence of a renter.

(ii) "Dwelling" includes a mobile home pad on
which the principal residence of the renter rests.

(6)  (i) "Gross income" means the total income from
all sources for the calendar year that immediately precedes the
taxable year, whether or not the income is included in the
definition of gross income for federal or State tax purposes.

(ii) "Gross income" includes:

1.  any benefit under the Social Security
Act or the Railroad Retirement Act;

2.  the aggregate of gifts over $300;

3.  alimony;

4.  support money;

5.  any nontaxable strike benefit;

6.  public assistance received in a cash

7.     a pension;

8.  an annuity;

9.  any unemployment insurance benefit;

10.  any workmen's compensation benefit;

grant;
and