calculation of a certain required distribution of income tax revenues to certain
special taxing districts and municipal corporations; altering the increments by
which a county may change the county income tax rate; altering, the amount
that an individual may deduct for certain exemptions to determine Maryland
taxable income; altering the maximum amount of a certain subtraction
modification for two-income married couples filing joint returns; allowing an
individual a credit against the State income tax in certain amounts for certain
exemptions allowed; allowing an individual a credit certain credits against the
county income tax in a certain amount under certain circumstances; providing
for the application of this Act; providing for a delayed effective date for part of
this Act; making this Act an emergency measure; and generally relating to the
county income tax.

BY repealing and reenacting, with amendments,
Article - Tax - General

Section 2-607, 10-103(a), 10-106, 10-207(r), 10-211, 10-604, 10-704, 10-706,
10-709, and 10-908(e)

Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY adding to

Article - Tax - General

Section 10-712

Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 2-607(b) and 10-106(a)(3)

Annotated Code of Maryland 

(1997 Replacement Volume and 1998 Supplement)
(As enacted by Section 1 of this Act)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

2-607.

(a) After making the distributions required under §§ 2-604 through 2-606 of
this subtitle, from the remaining income tax revenue from individuals, the
Comptroller shall distribute to each special taxing district that received an income
tax revenue distribution in Fiscal Year 1977 and to each municipal corporation an
amount that, based on the certification of the Comptroller as to State income tax
liability and county income tax liability of the residents of the district or municipal
corporation, equals the greater of: