776                                            LAWS OF MARYLAND                                      Ch. 171

(3) To substantiate the application, the applicant
may be required to provide a copy of an income tax return, or
other evidence detailing gross income or net worth.

(g) Notwithstanding Article 81, § 300 of the Code, to
verify the income stated in an application, the Comptroller shall
give the Department the information required.

9-103.

(a) (6) "Qualified property" means real property that is:

(i) not used for residential purposes;

(ii) used in a trade or business by a business
entity that meets the requirements of Article 41, § [266KK-2]
266KK-4 of the Code; and

(iii) located in an enterprise zone that is
designated under Article 41, § 266KK-2 of the Code.

(e) (1) A tax credit under this section is available to a
qualified property for no more than 10 consecutive years
beginning with the taxable year following the calendar year in
which the real property initially becomes a qualified property.

(2)  Even if the designation of an enterprise zone
expires, the tax credit under this section continues to be
available to a qualified property.

(3)  State property tax imposed on real property is
not affected by this section.

9-104.

(g) (1) The property tax credit under this section is the
total real property tax of a dwelling, less the percentage of the
combined income of the homeowner that is described in paragraph
(2) of this subsection.

(2) The percentage is:

(i) .375% of the 1st $4,000 of combined income;

(ii) 3.5% of the 2nd $4,000 of combined income;

(iii) 5.5% of the 3rd $4,000 of combined
income;

(iv) 7.5% of the 4th $4,000 of combined income;
and

(v) 9% of the combined income over $16,000.