•Ch.. 154

LAWS OF MARYLAND

9.  any unemployment insurance benefit;

10.  any workmen's compensation benefit;

11.  the net income received from a
business, rental, or other endeavor; and

12. any rent on the dwelling.

(iii) "Gross income" does not include:

1. any income tax refund received from
the State or federal government; or

2. any loss from business, rental, or
other endeavor.

[(8)] (9) "Homeowner" means an individual who, on
July 1 of the taxable year for which the tax credit is to be
allowed:

(i) actually resides in a dwelling in which the
individual has a legal interest; or

(ii) under a court order or separation
agreement, permits a spouse, a former spouse, or a child of the
individual's family to reside without payment of rent in a
dwelling in which the individual has a legal interest.

[(9)](10) "Legal interest" includes an interest in a
dwelling:

(i) as sole owner;

(ii) as a joint tenant;

(iii) as a tenant in common;

(iv) as a tenant by the entireties;

(v) through membership in a cooperative;

(vi) under a land installment contract, as
defined in § 10-101 of the Real Property Article;

(vii) as a holder of a life estate; or

(viii) under a continuing care contract for an
independent living unit at a continuing care facility for the
aged, which means a nontransferable agreement between a
continuing care facility for the aged as defined in § 7-206 of
this article and an occupant of an independent living unit, which

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